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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 10 Documents
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Search results for , issue "Vol 4 No 2 (2020)" : 10 Documents clear
Analisis Pengaruh Kepemilikan Institusional, Koneksi Politik, Ukuran Perusahaan, ROE, dan Leverage terhadap Sinkronisitas Harga Saham Mardianto Mardianto; Juniyanti Juniyanti
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.v4i2.1228

Abstract

This scientific work is written to examine the effect of the independent variable towards the synchronicity of stock prices variable. The independent variables referred to in the scientific work are political connections, institutional ownership, ROE, company size, leverage, skewness and kurtosis. Author will elaborate the results of the variables in this research. The LQ45 company which is well known for its financial condition, growth prospects, and high transaction value has been chosen as sample used for this study. The sampling period ranged from 2014 to 2018, which is 5 (five) years. The financial statements and annual reports of the LQ45 company are downloaded through the site https://www.idx.co.id/. Whereas the company's information regarding weekly return needed for data processing of share price synchronicity is obtained through the website https://finance.yahoo.com/. The research data obtained are then processed using Eviews application version 10 and SPSS version 22. Results indicate that the institutional ownership variable has significant negative effect on the synchronicity of stock price. While compant size and kurtosis variables has significant positive effect on the synchronicity of stock prices. Other variables, namely political connections, Return On Equity (ROE), leverage and skewness do not have a significant relationship to the variable synchrony of stock prices.
Analisis Pengaruh Upaya Penghindaran Pajak terhadap Biaya Ekuitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Budi Harsono; Basten Roberto Halim
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.v4i2.1236

Abstract

The purpose of this research analysis study is to explain and introduce what are the effects of tax avoidance measures on the financial costs of a company. This research was conducted using a sample of company data registered in the Indonesia Stock Exchange in the period 2013 to 2017. The sample used was 145 companies after being excluded companies that have the effect of avoiding negative taxes and financial statements that are incomplete or do not meet the criteria. The results show no significant relationship between tax avoidance with the cost of equity. Research also includes moderation variables to strengthen the relationship of tax avoidance to the cost of equity. The variable of marginal moderation of incentives, outside party supervision and information quality are proven to have an effect of increasing the effect of tax avoidance on the cost of corporate equity. This shows that there are many factors that affect the cost of equity in addition to tax avoidance. The measurement of equity costs used by CAPM is one of the equity cost measurement models that can be applied in Indonesia. So the results of these studies produce unfavorable regression results on tax avoidance efforts as measured by ETR. The results of this study only focus on Indonesia, which can only provide information benefits for Indonesian companies.
Analisis Pengaruh Corporate Social Responsibility, Profitabilitas, dan Solvabilitas terhadap Nilai Perusahaan Nova Kristanti
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.v4i2.842

Abstract

Nilai Perusahaan adalah suatu perusahaan dengan keadaan tertentu sebagai gambaran kepercayaan publik ataupun investor kepada perusahaan selama periode tertentu yang menunjukkan pemikiran pemegang saham kepada harga saham yang mampu mencerminkan tingkat keberhasilan suatu entitas. Tujuan riset ini merupakan untuk mengenali: secara parsial dan simultan untuk mengenali pengaruh CSR, profitabilitas ( ROE), serta solvabilitas ( DER) terhadap nilai perusahaan Pada Perusahaan Properti dan Perumahan Yang listed di Bursa Efek Indonesia periode 2012- 2018. Sampel riset ini yaitu Perusahaan Properti serta Perumahan yang listed di Bursa Efek Indonesia periode 2012- 2018. Cara pemilihan sampel penelitian ini ialah purposive sampling khususnya judgment sampling. Sampel berjumlah 11 entitas dengan periode 7 tahun sehingga totalnya 77 entitas. Analisis regresi linier berganda merupakan cara analisis informasi yang diterapkan dalam riset ini. Hasil riset ini secara parsial dan simultan: CSR, profitabilitas ( ROE), dan solvabilitas ( DER) mempengaruhi signifikan serta positif terhadap nilai perusahaan pada Perusahaan Properti serta Perumahan yang listed di Bursa Efek Indonesia tahun 2012- 2018.
Pengaruh Manajemen Risiko Kredit terhadap Profitabilitas Bank Perkreditan Rakyat di Kepulauan Riau Serly Serly; Edy Kurniawan
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.v4i2.1231

Abstract

This study is aimed to identify the effect of credit risk management on the profitability of Rural Credit Banks in Riau Islands. Measurement of profitability in this dependent variable is in a form of return on assets and there are independent variables in this study in the form of capital adequacy ratio, non-performing loans, bank size, liquidity, inefficiency, and inflation. 38 banking companies are sampled in this study, all registered in the Financial Services Authority within the 2014-2018 period. Purposing sampling method is used to determine the acquired samples. Data collection is done by researching, analyzing, and studying the financial statements of the banking and then processed with the help of the Eviews software. The results showed the capital adequacy ratio, bank size, and inefficiency has a significant negative effect on return on assets. While the liquidity variable has a significant positive effect on return on assets and non-performing loan variables, while inflation do not have a significant relationship with return on assets.
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.
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.
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.
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.
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 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.

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