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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 Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
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.v5i2.6082

Abstract

Intellectual capital is an intangible resource that owned by a company which can encourage the company to increase its competitiveness through the creation of value added. This study aims to examine the influence of board size, independent board, executive board, board meetings, and board remuneration on intellectual capital in companies listed on the Indonesia Stock Exchange. This study is designed using a quantitative approach with multiple linear regression analysis method. The objects in this study are companies listed on the Indonesia Stock Exchange with a research year of 2015 - 2019. This study uses secondary data, which are annual reports and financial reports that are collected through the official website of the Indonesia Stock Exchange, the company, and Yahoo Finance. The research applications used in this study are SPSS (Statistical Package for The Social Sciences) version 24 and Eviews version 10. The results of the study found that the board size and executive board have significant influence on intellectual capital. Board size has a positive influence on intellectual capital while the executive board has a negative influence on intellectual capital. Independent boards, board meetings, and board remuneration do not show any sign of significant influence on intellectual capital.
Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report Robby Krisyadi; Elleen Elleen
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.v4i1.753

Abstract

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.
Prediksi Komitmen Organisasi Berdasarkan Faktor Karakteristik Pegawai, Faktor Psikologis, Dan Faktor Retensi Pada Aparatur Sipil Negara Di Provinsi Kepulauan Riau Widijaya Widijaya
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Law of Republic Indonesia number 5 of 2014 on the civil state personnel was a government reform in realizing high quality of human resources. Organizational commitment reflects the attitude of empathy towards the organization and the willingness to participate with the organization in the long run. The sample of this research is civil state personnel from government cities/regencies department in Riau Archipelago. Total of 500 questionnaires were distributed but only 457 being collected. This research used multiple regressions in analysis data with IBM SPSS Statistics 22. This research focused on examining the effect of characteristic factors, psychological factors, and retention factors on organizational commitment.The result of this research showed that psychological capital, perceived organizational support, job satisfaction, job characteristics, and work/life policies have a significant positive influence towards organizational commitment. Age, marital status, tenure, education level, job scope, compensation, training and development opportunities, supervisor support, and career opportunities show no significant influence towards organizational commitment.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sukarela Hendi Hendi; Feronica Feronica
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 is to analyze the effect of firm characteristics (firm size, leverage, ownership concentration, board independence, profitability, age firm, audit firm, industry type, growth opportunity) on voluntary disclosure of listed companies in the Indonesia Stock Exchange. This research used a samples from this study population using the 539 companies listed on the Indonesia Stock Exchange in the period 2011-2015 were selected using purposive sampling method. This study uses Eviews program with panel regression methods to analyze the data. The results of this study stated that the variable firm size, profitability, age firm, and audit firm has a significant positive effect on voluntary disclosure. While these studies show that the variable leverage, ownership concentration, board independent, industry type and the growth opportunity does not significantly influence voluntary disclosure
Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak Kennardi Tanujaya; Dewi Ratna; Iwan Suhardjo
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.v5i2.6094

Abstract

This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Control variables are firm size, profitability, leverage, and market to book value. This study is designed as a causal-comparative study in which the relationship of each variable is tested. The population consists of all companies listed on the IDX in the 2014-2018 period. Listed companies are classified based on specified criteria to obtain observations of 460 data for ETR and 506 data for CFETR. The data are processed to form hypotheses using descriptive methods and regression methods. The research concludes that managerial ownership, the composition of the board of commissioners and financial distress negatively affect tax avoidance. While family ownership, institutional ownership, foreign ownership, independence of the board of commissioners and the frequency of board meetings do not have a significant relationship to the practice of tax avoidance.
Analisis Pengaruh Karakteristik Audit, Karakteristik Perusahaan, dan Proporsi Komisaris Independen terhadap Pertukaran Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Supriyanto Supriyanto; Heni Rachmawati
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.v5i2.6043

Abstract

Auditor switching occurs when the old Public Accounting Firm (PAF) is replaced with a new PAF. This study is aim to analyze the factors that effect auditor switching to happen. Purposive sampling method was used in this study to to obtain the sample and sourced from the companies’ annual reports listed on the Indonesia Stock Exchange from 2015 to 2019. The test used binary logistic regression and was processed using the SPSS version 21 program. The results of data analysis indicate that financial distress, auditor reputation and opinion auditors have a significant and positive impact on auditor switching. Profitability has a significant and negative impact on auditor switching. Changes in management and the proportion of independent commissioners have no significant impact on auditor switching.
Struktur Tata Kelola Perusahaan Dan Pengungkapan Modal Intelektual Perusahaan Meiliana Meiliana; Kho Lidya Merina
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aimed to determine the effect of corporate governance structures on the extent of intellectual capital disclosure. Variables used in this study are board size, independent commissioner, audit committee, audit committee meeting, external auditor, firm size, leverage, and profitability. The population of this study was companies listed in the Indonesia Stock Exchange (IDX). Samples of this study were the 46 companies listed on Kompas 100 Index in the period 2009-2013, which selected using purposive sampling method. The data of this study were the annual reports. The data obtained were tested with panel regression. The results of this study indicate independent and control variables simultaneously had significant impact on intellectual capital disclosure. Partially, the results show that the board size, independent commissioner, audit committee, external auditor, firm size, leverage, and profitability had significant impact on intellectual capital disclosure. Other variable such as the audit committee meeting has no significant effect on intellectual capital disclosure.
Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Tiffani Marla Bianca; Sukiantono Tang
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.v2i2.390

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 Kennardy Tanujaya
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; Sylvia Rusadi
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.

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