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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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Analisis Pengaruh Struktur Kepemilikan terhadap Konservatisme Akuntansi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ivone Ivone; Cyintia Allencia
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.v5i1.4718

Abstract

Konservatisme merupakan prinsip yang mempengaruhi penilaian dalam akuntansi. Tujuan dari penelitian ini untuk memberikan gambaran bagaimana konservatisme akuntansi, kepemilikan pemerintah, konsentrasi kepemilikan, kepemilikan institusional, dan kepemilikan luar negeri. Serta mengetahui pengaruh konservatisme akuntansi terhadap struktur kepemilikan. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2015 hingga 2019 sampel penelitian menghasilkan sejumlah 2.085 observasi. Hasil pengujian menunjukkan bahwa kepemilikan pemerintah, konsentrasi kepemilikan, kepmilikan institusional, dan kepemilikan luar negeri tidak berpengaruh signifikan terhadap konservatisme akuntansi.
Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; Verent Verent
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.v4i2.1233

Abstract

This study is aimed to analyze audit quality and corporate governance towards earning management. The independent variables used in this study are auditor size, specialist audit, tenure audit, ownership concentration, internal ownership, family ownership, institutional ownership, the board size, independent directors, and board activity. Meanwhile, leverage, company size, and operational cash flow are used as control variables in this study. Earning management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock Exchange within the 2014-2018 periods. Samples are analyzed using a purposive sampling method and there are 1,672 observational data examined in this study. Data are tested by applying the panel regression method. The research concluded that independent variables which include specialist audits, ownership concentration, internal ownership, and institutional ownership do not significantly influence profit management. While results of the independent variables which include auditor size, audit tenure, family ownership, the board size, independent directors, and board activity are variables that have a significant positive relationship. Control variables that include leverage, company size, and operating cash flow have a significant effect on earning management that opposed the independent variable, which is significantly negative.
Pengaruh Pengungkapan Tata Kelola Perusahaan terhadap Akurasi Harga Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 Budi Harsono; Edwin Saputra
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.v3i2.671

Abstract

This study was conducted to analyze the effect of corporate governance disclosure to Share Price Accuracy. The variables of corporate governance disclosure in this study are divided into two namely Mandatory Corporate Governance Disclosure and Voluntary Corporate Governance Disclosure. The data obtained in this research is secondary data. The Secondary data used are financial statement data and company annual report data. Secondary data can be downloaded from Indonesian stock exchanges official website via www.idx.co.id. The number of companies used as research samples are 393 companies. The study period began from 2013 to 2017. The data obtained were as many as 1965 data. The conclusion of this study prove that both of the independent variables have a significant effect to Share Price Accuracy.Mandatory Corporate Governance Disclosure has a significant positive effect to the Share Price Accuracy partially.Voluntary Corporate Governance disclosure also has significant effect to the Share Price Accuracy partially.
The Influence of Green Innovation and CSR on Sustainable Development Mediated by Green Performance Fenny Marietza; Melly Nadia
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.v5i1.4708

Abstract

This study examines the effect of applying green innovation and corporate social responsibility disclosure on sustainable development mediated by green performance. This study's population were all mining and manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The sample in this study is mining and manufacturing companies that have to publish the sustainability report. This study's analytical tool is SPSS version 25 and used a process program that is integrated into SPSS. The results showed that green performance could not be a mediating variable for green innovation and CSR on sustainable development. This research provides information about the positive impacts that the company will generate to achieve sustainable development goals. With the application of green innovation and green performance, the company will be able to increase sustainable development achievement.
Model untuk Menentukan Faktor Utama yang Digunakan untuk Mengukur Biaya Audit Sarlina Sari
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.v4i2.1221

Abstract

This study aims to examine the factors that influence audit fees in manufacturing companies listed on the Indonesia Stock Exchange (BEI). Apart from that, it also aims to build a model for determining and measuring audit fees. In this study, a multiple regression model was developed to test the factors that are expected to affect audit fees (such as: client size, profitability, client risk, client complexity, type of client industry, audit office status, audit report lag, audit rotation and audit committee independence). Data is collected from financial reports and annual reports available on the IDX website for the period 2014 to 2018. The results of this study indicate that the main factors that have a significant effect on audit fees are: audit report lag, risk, client size, audit office status, and company complexity. Audit fees are negatively and significantly related to industry type and profitability. In addition, no relationship was detected between audit committee independence and audit rotation and audit fees.
Analisis Faktor Determinan Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Jenny Florentina; Supriyanto Supriyanto
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.v3i1.435

Abstract

This research is aimed to investigate determinant factors of firm performance especially listed companies at Indonesia Stock Exchange, using Return on Assets (ROA), Return on Equity (ROE), and Market-to-Book Value Ratio (MBR) as dependent variables. Determinants tested are current assets, leverage, cash flow, sales growth, investment in fixed assets, company characteristics, and income tax expense, with liquidity as control. Panel data regression is applied using secondary data in this study, with sample of companies with complete and audited annual financial statements for 2012-2017 period which are listed at Indonesia Stock Exchange. The results revealed current assets have significant negative effect on firm performance, while cash flow from operating activities, sales growth, and income tax expense significantly influence firm performance in positive. However leverage, investing and financing cash flow insignificantly influence firm performance. Firm characteristic overall has insignificant effect towards ROA and MBR but significantly determine ROE.
Pengaruh Net Interest Margin dan Non Performing Loan terhadap Return On Asset pada PT Bank Rakyat Indonesia (Persero) Tbk Muhammad Rimawan; Dzaitun Mithaqain
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.v5i1.4721

Abstract

This Study aims to determine the effect of Net Interest Margin and Non Performing Loan on Return On Asset at PT Bank Rakyat Indonesia (Persero) Tbk period 2010 until 2019. This type of research uses the associative method, with quantitative approach. Data collection techniques using secondary data in the form of a annual report. PT Bank Rakyat Indonesia (Persero) Tbk. Population was 16 years, the sampling technique used purposive sampling, and this samping used in this study 10 years from 2010 – 2019. The data analysis technique used multiple Linear regression, correlation ceofficient, determinatin ceofficient and hypotesis testing (T test and F test). The result show that the Net Interest Margin has a positive and significant effect on Return on Asset, Non Performing Loan has a negative and significant effect on Return on Asset, Net interest Margin and Non performing Loan has simultan have a effect on Return On Asset at PT Bank Rakyat Indonesia Tbk
Analisis Penerapan Generic Strategies pada Perusahaan (Studi Kasus pada PT Madubaru) Kartika Pradana Suryatimur; Nibras Anny Khabibah; Axel Giovanni
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.v4i2.1252

Abstract

This study aims to analyze the implementation of generic strategies implemented by the company. The strategy adopted by the company affects the company's position in competition. The research method used is descriptive qualitative case studies. This study uses investment data from PT Madubaru during 2008 - 2017. The data used are primary and secondary data. Primary data includes the results of interviews, and secondary data includes audited company financial reports. The results of this study indicate that companies cannot reduce production costs by simply improving technology to gain a competitive advantage through cost leadership. The company's failure to reduce production costs was due to the lack of availability of easy and cheap raw materials. Achieve a competitive advantage through cost leadership must meet the requirements, namely; minimizing costs, cheap raw materials, and utilizing appropriate technology.
Analisis Pengaruh Koneksi Militer terhadap Tingkat Suku Bunga di Perusahaan-Perusahaan Indonesia Budi Harsono; Christina Kwok
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.v3i2.672

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
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Ria Karina; Jeksen Jeksen
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.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.

Page 7 of 20 | Total Record : 193

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