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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 193 Documents
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Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Cynthia Dewi; Anita Anita
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.438

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.
Peran Ekonomi Kreatif dalam Pemberdayaan Ekonomi Masyarakat di Desa Wisata Rotan Trangsan, Gatak, Kabupaten Sukoharjo Ika Swasti Putri; Dwi Wahyuningsih
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4356

Abstract

The current pandemic situation shows that the creative economy is a solution for economic progress because it can create jobs, increase export revenues, as well as promote the potential of various regions so that it can attract investors. Trangsan Village, Gatak District, Sukoharjo Regency is an area known for its rattan-based handicrafts. This craft can be used as raw material for various household furniture such as tables, chairs, wall hangings, and so on. The pandemic situation has made Trangsan Village rattan craftsmen innovate in order to continue to gain profits. Rattan craftsmen in Trangsan Village became the object of this study so that this research was qualitative and was conducted in January 2020. Interviews and observations were carried out as a method for researchers to obtain data using a qualitative approach. Based on the results of the research, it was found that the role of the creative economy for the creative industry in Trangsan Village after Covid was to be able to empower the community, spur people's creativity to maximize resources and increase foreign exchange for the local government, especially Sukoharjo Regency in the midst of a pandemic.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Karanganyar Andre Kussuma Adiputra; Andri Apriyanti; Khaula Lutfiati Rohmah
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.970

Abstract

This study aims to determine the financial performance of the Karanganyar Regency Government Budget Year 2015-2017 seen from: Analysis of Regional Income Variance, Analysis of Regional Income Growth, Decentralization Degree Ratio, Regional Finance Dependency Ratio, Regional Financial Independence Ratio, Analysis of Regional Expenditure Variance, Analysis of Regional Expenditure Growth, Regional Expenditure Suitability Ratio, Regional Expenditure Efficiency Ratio, and Value For Money Concepts. This research is a qualitative descriptive study. The technique of collecting data used in this study is documentation techniques. The data used is Secondary Data in the form of the Karanganyar Regency Government Budget Realization Report 2015-2017. The results showed that the financial performance of the Karanganyar Regency Government was generally said to be good. This can be seen from: (1) Analysis of Regional Income Variance which shows the number 100.86% (2) Analysis of Regional Income Growth which shows a positive growth of 7.82% (3) Decentralization Degree Ratio which shows 16.50% ( 4) Regional Finance Dependency Ratio which shows 83.17% (5) Regional Financial Independence Ratio which shows the number 19.84% (6) Analysis of Regional Expenditure Variance below 100% on average (7) Analysis of Regional Expenditure Growth with an average 3.76% (8) Regional Expenditure Suitability Ratio The Karanganyar District Government allocates a large portion of its expenditure budget for operating expenditure, which averages 76.92%, while for capital expenditure 16.01% (9) Regional Expenditure Efficiency Ratio which shows the number 89.08% (10) Value For Money concept which shows that the realization of regional income exceeds the amount of the regional income budget. However, the degree of decentralization is still low and the level of financial dependence on the central government and regional government is still high.
Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia Sonia Kristina; Erna Wati
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.432

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.
Struktur Kepemilikan dan Karakteristik Dewan Perusahaan terhadap Kualitas Audit di Indonesia Kennardi Tanujaya; Fendrawati Susiana
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4717

Abstract

Kajian ini bermaksud menyelidiki pengaruh struktur kepemilikan dan karakteristik dewan perusahaan terhadap kualitas audit yang didapatkan Perusahaan. Variabel independen yang terlibat dalam penelitian berupa konsentrasi kepemilikan, kepemilikan direksi, ukuran dewan, dewan independen, komite audit, kepemilikan institusional dan kepemilikan asing. Variabel terikat yang diteliti adalah kualitas audit yang diukur dengan ukuran auditor dan going concern accuracy. Ukuran perusahaan dan leverage berperan sebagai variabel kontrol. Penelitian melibatkan sampel berupa 459 perusahaan di Indonesia yang telah terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Pengumpulan sampel dalam penelitian menggunakan metode purposive sampling. Data yang dikaji merupakan laporan keuangan tahunan perusahaan yang telah diaudit. Data dianalisis dengan menggunakan analisis regresi logistik, dimana variabel terikat adalah data dummy. Penelitian membuktikan bahwa konsentrasi kepemilikan berpengaruh signifikan positif terhadap ukuran auditor dan going concern accuracy. Kepemilikan asing serta ukuran dewan ditemukan berpengaruh signifikan positif terhadap ukuran auditor namun tidak terhadap going concern accuracy, sedangkan dewan independen ditemukan berpengaruh signifikan positif terhadap going concern accuracy namun tidak terhadap ukuran auditor. Variabel seperti kepemilikan direksi, institusional dan komite audit tidak berhasil ditemukan hubungan signifikan terhadap kualitas audit yang diukur dengan ukuran auditor dan going concern accuracy.
The Effect of Financial Ratios in Detecting Fraudulent Company Listed on The Indonesia Stock Exchange Serly Serly; Eddy Eddy
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1232

Abstract

Financial statements are means used by entities to communicate financially related circumstances to interested parties both related to the entity's internal and external entities. There are various types of fraud occur in the companies. Types of fraud cases that often occur are asset misappropriation and fraudulent financial statements. Asset Misappropriation is the kind of act of fraud committed by using or taking company property for personal gain. Fraudulent financial statements are defined as fraudulent actions committed by the manager of the company which in the form of material misstatement in the financial report for the purpose to attract the investor. The fraud can be financial or non-financial. This study is meant to examine the effect of financial ratios in detecting fraudulent financial statements. The independent variable used in this study consisted of 5 variables: leverage, profitability, asset composition, liquidity and capital turn over. This study used the financial statements listed on the Indonesia Stock Exchange (IDX) as samples. The sampling technique used in this study was purposive sampling. The period range of the financial statements used in this study is 2014-2018 or the range of 5 years. Collected data are then tested via SPSS software.
Pengungkapan Informasi Keuangan Secara Sukarela di Internet oleh Perusahaan Besar di Indonesia Ernawati Ernawati; Hasya Fayiatha
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 | 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 Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly Serly; Fanny Desmita Liyanti
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Dampak Penyebaran Virus Corona (Covid 19) terhadap Pemberdayaan UMKM di Kabupaten Sukoharjo Ika Swasti Putri; Yuniatin Trisnawati DKW
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1158

Abstract

The existence of COVID-19 as a pandemic around the world resulted in the economic road becoming disturbed, especially in the field of SMES. The current impact is the disruption of the economic process in the MSME sector. In addition, the disruption of health and restriction for the economy outside the region also become the impact that the population of the SME community. However, there is a positive impact that can be gained, which is the more creative of SMES actors to get around the current situation with a growing creativity. The government is also anticipating how to keep the SME actors who want to remain in the middle of pandemic so that the synergy between SMES and government is well established.
Analisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Mari Oktavia; Kennardi Tanujaya
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.433

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.

Page 6 of 20 | Total Record : 193

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