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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 9 Documents
 1 
Search results for , issue "Vol 5 No 1 (2021)" : 9 Documents clear
Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Tanggung Jawab Sosial Perusahaan terhadap Agresivitas Pajak Alvin Alvin; Budi Harsono
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.v5i1.4722

Abstract

This research aims to analyze several factors that influence tax aggressiveness in Indonesia. The dependent variable in this research is tax aggressiveness. The independent variables used in this study are profitability, liquidity, leverage, and corporate social responsibility. This study uses secondary data and panel regression analysis methods. The sample data of this study were obtained from the Indonesian Stock Exchange (IDX) as much as 1,285 company data with a period of 5 years from 2015 to 2019. The program used in this research was SPSS version 25 and E-Views Version 10. The results of this study indicate that the leverage variable has a significant positive effect on tax aggressiveness, profitability and the liquidity variable has a significant negative effect on tax aggressiveness. While the result of the corporate social responsibility do not have a significant effect on tax aggressiveness.
Pengaruh NIM, LDR, dan BOPO terhadap Profitabilitas Perbankan yang Tercatat di BEI Selama Pandemi Citra Puspitasari; Fauziah Aprilia; Mentarie Mentarie; Mulia Saba Bilkis
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.v5i1.4714

Abstract

This research aims to determine the effect of Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Operational Cost to Operational Income (BOPO) towards Bank Profitability (Return on Equity) that listed on Indonesia Stock Exchange through Covid-19 pandemic in 2020 period. The population of data that used in this research are all banks listed on the Indonesian Stock Exchange. The sample selection in this research used a purposive sampling method with 3 criteria, so 14 banks with a higher amount of equity have been selected as a samples. Using the financial statement from quarter 1 until quarter 4 in year 2020, so the sample that will be tested amount as 56 data. The data analysis method in this research is multiple regression analysis using the SPSS version 16 application program. The research shows the result that NIM and BOPO did not have an effect to bank profitability (ROE), while LDR has negative effect to ROE. Where NIM, LDR, and BOPO simultaneously have an effect on ROE of 57.1% while the remaining 42.9% is influenced by other variables which are not used in this research.
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.
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.
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.
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.
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.
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
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.

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