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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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Mekanisme Tata Kelola Dan Perencanaan Suksesi Terhadap Kinerja Perusahaan Keluarga Yang Dikendalikan Anggota Keluarga Dan Bukan Anggota Keluarga Di Indonesia Sumantri Sumantri; Mardianto Mardianto
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Tujuan utama dari penelitian ini adalah untuk mengeksplorasi mekanisme tata kelola perusahaan khususnya karakteristik dewan yang mempengaruhi kinerja perusahaan yang dikendali oleh perusahaan keluarga yang terdaftar di Indonesia. Model penelitian ini dikembangkan dari permasalahan penelitian: “Bagaimana mekanisme tata kelola perusahaan dan perencanaan suksesi yang dikendali oleh anggota keluarga dan bukan anggota keluarga dalam mempengaruhi kinerja perusahaan keluarga di Indonesia?”. Variabel mekanisme tata kelola perusahaan menggunakan ukuran dewan direksi dan komisaris independen. Untuk atribut suksesi menggunakan kualifikasi direktur dan diversifikasi dewan. Kinerja perusahaan dinilai dengan kinerja basis pasar (Tobin’s Q). Penelitian ini menggunakan sumber data sekunder dalam mengumpulkan data. Data tersebut berupa laporan tahunan perusahaan dan data nilai pasar yang terdaftar di Bursa Efek Indonesia dengan periode 2009-2013. Hasil penelitian menunjukkan ukuran dewan direksi berpengaruh signifikan positif terhadap kinerja perusahaan keluarga baik perusahaan tersebut dikendalikan oleh anggota keluarga maupun bukan anggota keluarga. Komisaris independen berpengaruh secara signifikan positif terhadap kinerja perusahaan, tidak berpengaruh signifikan terhadap kinerja perusahaan keluarga yang dikelola oleh CEO keluarga dan berpengaruh signifikan positif terhadap kinerja perusahaan keluarga yang dikelola oleh CEO non keluarga. Kualifikasi direktur terbukti berpengaruh secara signifikan positif terhadap kinerja perusahaan, tidak berpengaruh signifikan terhadap kinerja perusahaan keluarga yang dikelola oleh CEO keluarga dan berpengaruh signifikan positif terhadap kinerja perusahaan keluarga yang dikelola oleh CEO non keluarga. Sedangkan diversifikasi dewan tidak berpengaruh signifikan terhadap kinerja perusahaan, berpengaruh signifikan negatif terhadap kinerja perusahaan keluarga yang dikelola oleh CEO keluarga dan berpengaruh signifikan positif terhadap kinerja perusahaan keluarga yang dikelola oleh CEO non keluarga.
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi Hendi; Klesia Tamara
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 determine the influence of company characteristic and auditor characteristic on audit delay on company listed in Indonesia Stock Exchange (IDX). Variables used in this study are profitability, leverage, audit complexity, firm size, audit committee, industry classification, number of subsidiaries, date of company financial closing, audit firm size, auditor opinion, and auditor change. The population of this research is a company listed in Indonesia Stock Exchange between year 2011 to 2015. Total research sample is 415 companies which selected by purposive sampling method over 5 years observation period. Data used in this research is from the financial statement of each public company (www.idx.co.id). Data obtained from the particular statement will be tested with regression panel. Program used in this research test is by SPSS (Statistical Package for the Social Sciences) version 22 and Eviews 8. The result had indicate that are profitability, leverage, audit complexity, firm size, audit committee, number of subsidiaries, and auditor opinion have significant impact on audit delay. And industry classification, date of company financial closing, audit firm size, and auditor change have no significant impact on audit delay.
Analisis Determinan Penghindaran Pajak di Indonesia Kennardi Tanujaya; Erna Erna
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6092

Abstract

The purpose of this research is to determine the factors that impact tax avoidance in Indonesia. The factors used in this research are profitability, leverage, firm size, capital intensity, proportion of independent commissioner, audit quality, and audit committee. Purposive sampling method used to determine the object of research. The object of research is all companies’ financial statements which listed on the Indonesia Stock Exchange period 2015-2019. A total of 210 companies were used as research samples for the effective tax rate measurement and 230 companies were used as research samples for the cash effective tax rate measurement. The results indicate that profitability, leverage, and firm size have a significant effect on tax avoidance measure by effective tax rate. Capital intensity, proportion of independent commissioner, audit quality, and audit committee have no significant effect. The results indicate that profitability, leverage, and proportion of independent commissioner have a significant effect on tax avoidance measure by cash effective tax rate while firm size, capital intensity, audit quality, and audit committee have no significant effect. Hence, the investor can consider risk of tax avoidance occurred in the Company that cause potential loss in the future through analysis from the financial ratio and the effectiveness of the corporate governance implemented.
Analisis Pengaruh Struktur Kepemilikan dan Pertumbuhan Perusahaan terhadap Keterlambatan Audit Raja Andiani Sebriwahyuni; Bagas Kurniawan
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.v4i1.766

Abstract

This main focus of this study is to analysis the effect of the company ownership and company growth on audit report lag. The target sample of this study consists of companies listed in Indonesian Stock Exchange (IDX) during 2014-2018. This study using purposive sampling method to collected data. There are 428 companies that required and proceed with panel regression to analyze the effect of independent variable on dependen variable. The result however show that only foreign ownership has significant impact on audit report lag, but managerial ownership, institutional ownership, company growth, and ownership concentration has insignificant impact on audir report lag.
Analisis Faktor-Faktor yang Mempengaruhi Volatilitas Harga Saham pada Perusahaan Non Keuangan di Bursa Efek Indonesia Meily Juliani
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6004

Abstract

The purpose of this research is to analyze the factors that affect stock price volatility on non-financial companies listed in Indonesia Stock Exchange. The dependent variable studied is the stock price volatility, while independent variables were examined dividend yield, dividend payout ratio, firm size, asset growth, leverage, earning per share, and earning volatility. The secondary data obtained from the annual financial statements and reports of the company’s daily closing share price on the Indonesia Stock Exchange. This study used a sample of 130 companies listed in Indonesia Stock Exchange in the period of 2011-2015. The method used in analyzing the data is multiple regression model. The research data that has been collected will be tested using Eviews 8.0. The result of this study indicate that asset growth has a positive and significant impact on stock price volatility. While leverage and earning per share showed a negative and significant impact on stock price volatility. The result of this study also showed that the dividend yield, dividend payout ratio, and firm size did not have any significant impact on stock price volatility.
Pengaruh Koneksi Politik dan Transaksi Pihak Berelasi terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Ika Putri Wahyu Ningsih
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 research is to find out the influence of political connections and transactions on related parties to earnings management in companies that have been listed on the Indonesia Stock Exchange. The theory states that managers can engage in self-enriching transactions at the detriment of the shareholders of the firm as to do an earnings management. In addition, politically connected companies are also suspected of using their connections to do an earnings management. In this study, the data used were obtained through the Indonesia Stock Exchange website starting in 2013 till 2017 with a population of 71 companies that had met the criteria and were selected using the purposive sampling method until the final total data sample used was 329 observational data. This study identifies the political connection variable does not have a significant effect on earnings management, however the abnormal liability related party transaction variable has a significant negative and abnormal sales of related party transaction variable has a significant positive effect on earnings management.
Faktor-Faktor Penahanan Dana (Cash Holding) Natalis Chistian; Fera Fauziah
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research tests the effect to examine factors that effect of cash holding in Indonesian stock exchange. Independent variable used in ths study is firm size, market to book ratio, leverage, net working capital, cash flow, ROA, investment in fixed asset, dividends, and board size. This research uses non-financial firm in Indonesian Stock Exchange period 2010-2014. Sample of this research consist of 218 non-financial company from 508 company listed in Indonesian Stock Exchange. The sampling uses purposive sampling. Hypothesis test is multiple linear regression uses eviews. The results showed that the market-to-book ratios, cash flow, dividends and board size positively significant effect on corporate cash holding, firm size and ROA significant negative effect on corporate cash holding, net working capital, leverage, and investment in fixed assets insignificant on corporate cash holding.
Market Value Equity Model dari Pengakuan dan Pengungkapan Akuntansi Pensiun pada Perusahaan di Indonesia Nina Novitafiani; Deliany Deliany
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.389

Abstract

This study aims to investigate the value relevance of pension accounting recognition and disclosure using market equity value models in companies in Indonesia after IFRS convergence. The focus of this study on companies in Indonesia which is one of the countries that conduct IFRS convergence including IAS 19 is converged in PSAK 24 and IAS 26 in PSAK 18. Recognition and disclosure have different value relevance for investors. Based on PSAK 18 and PSAK 24, accounting for pensions are in off-balance-sheet so it is likely to be useful for decision making for investors. This research is a field study on companies listed onthe Indonesia Stock Exchange (IDX) using company financial statements that disclose pension accounting. With a sample of 200 listed companies for 2012 until 2017, data analysis techniques in this study use two step approach regression with institutional ownership moderation variables. The results show that the relevance of the value of disclosure (PSAK 18) is higher than recognition (PSAK 24). Based on more detailed report, investors can measure that theallowance for assets for pension liabilities does not exceed the company's ability, and makes it easier for investors to measure profits and losses from pension investments.
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Iskandar Itan
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 mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
Faktor-Faktor Yang Memengaruhi Pelaporan Keuangan Melalui Internet Hendi Hendi; Shinta Puspitaloka
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan untuk menganalisis dampak dari faktor-faktor yang memengaruhi pelaporan keuangan melalui internet. Penelitian ini menjelaskan hubungan antara variabel independen berupa ukuran perusahaan, profitabilitas, umur perusahaan, reputasi auditor, dan jenis industri terhadap pelaporan keuangan melalui internet. Teknik pengumpulan data yang digunakan adalah dengan cara purposive sampling. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama 20102014. Sebanyak 343 perusahaan atau sebanyak 1.715 data observasi yang digunakan dalam penelitian ini. Penelitian ini menggunakan metode regresi panel untuk menganalisis pengaruh variabel independen terhadap variabel dependen.Teknik analisis yang digunakan adalah regresi panel dengan pemilihan model terbaik yaitu model efek random. Hasil penelitian menemukan bahwa variabel independen seperti ukuran perusahaan dan reputasi auditor memberikan pengaruh signifikan terhadap pelaporan keuangan melalui internet. Variabel profitabilitas, umur perusahaan, dan jenis industri memberikan pengaruh tidak signifikan terhadap pelaporan keuangan melalui internet.

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