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Global Financial Accounting Journal
ISSN : -     EISSN : 2655836X     DOI : -
Core Subject : Economy,
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.
Articles 43 Documents
Analisis Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh karakteristik dewan dan struktur kepemilikan terhadap pengungkapan sukarela yang disajikan pada laporan tahunan. Populasi yang digunakan adalah laporan lahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2010 hingga tahun 2014 dengan metode purposive sampling. Terdapat 35 item dalam mendeteksi tingkat pengungkapan sukarela. Hasil penelitian ini menjelaskan bahwa independen variabel yang berpengaruh signifikan pada tingkat pengungkapan sukarela antara lain kepemilikan pemerintah dan kepemilikan manajerial. Variabel jumlah pemegang saham, ukuran dewan direksi, jumlah komisaris independen, kepemilikan asing, kepemilikan institusi, dan jumlah pemegang saham tidak memiliki pengaruh yang signifikan terhadap pengungkapan sukarela.
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi, Hendi; Yulinar, Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice. 
Analisis Pengaruh Karakteristik Bank terhadap Profitabilitas Bank pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Tiffany, Tiffany
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research has a purpose to analyze the effect of bank characteristics on bank profitability in company listed on Indonesia Stock Exchange. Return on assets, return on equity, and net interest margin as the proxy of profitability as the dependent variable. The independent variables are non-performing loans, loan loss provision, inflation rate, deposits, interest margin, bank size, capital ratio, and loans. The sample processed in this research are bank company listed in Indonesia Stock Exchange within 2013-2017. The data is processed by a statistic software with panel regression method to be analyzed. The result shows that non-performing loans, loan loss provision, inflation rate, deposits, bank size, and loans had no significant effect on return on assets. In contrast, interest margin had a significant negative effect on return on assets. Non-performing loans, capital ratio, and loans had significant positive effect on return on equity, whereas loan loss provision and deposits had significant positive effect on return on equity. But inflation rate, interest margin, and bank size had no significant effect on return on equity. Non-performing loans, capital ratio, and loans had significant positive effect on net interest margin, whereas loan loss provision and deposits had significant positive effect on net interest margin. But inflation rate, interest margin, and bank size had no significant effect on net interest margin.
Biaya Audit Dalam Konvergensi Ifrs Itan, Iskandar; Ervi, Ervi
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 Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%. 
Analisis Faktor-Faktor yang Berpengaruh Terhadap Cash Holdings Yanti, Merry Ira; Wati, Erna
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research examines factors that have impact on determination of cash holdings in companies listed in Indonesian Stock Exchange. The sample of this research is 328 nonfinancial companies listed in Indonesian Stock Exchange period 2012 until 2016. The sampling method used was purposive sampling. The result shows that cash flow, cash flow volatility, and dividend have positive significant effect on corporate cash holding. Leverage, liquidity, profitability have significant negative effect on corporate cash holding. Debt structure, firm size, and growth opportunityhave insignificant on corporate cash holdings.
Analisis Pengaruh Karakteristik Perusahaan Dan Penerapan Standar Akuntansi Psak No. 10 Terhadap Kualitas Laba Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Seriwati, Dewi; Hendi, Hendi
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research aims on analyzing the effects of firm characteristic and accounting standard PSAK No. 10. Firm characteristic which represent by firms size, profitability, growth, leverage, liquidity and institutional ownership towards earnings quality. The research populations were taking from the financial reports of companies listed in Indonesia Stock Exchange in the period 2010 until peroiod 2016. Using the purposive sampling method, the samples which meet the requirements for this research are 390 firms or 2.730 observations data.This research uses panel regression method to analyze the effect of independent varibles on dependent variable which measure by ratio. The observation data are thenn analyzed using eviews 7th version. The result indicates that firms size, profitability, firm growth, leverage, liquidity and PSAK No. 10 have a significant effect on earnings quality in Indonesia Stock Exchange. However, this research found that institutional ownership are insignificant to earnings quality in Indonesia Stock Exchange.
Accruals, Intellectual Capital, Change In Equity, Change In Short-Term Debt, dan Change In Long-Term Debt Stock Return Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Supriyanto, Supriyanto; Selly, Selly
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 Accruals, Intellectual Capital, Change In Equity, Change In Short-term Debt, and Change In Long-term Debt of stock return. The dependent variable in this research is Stock Return. The independent variables are Accruals, Intellectual Capital, Change In Equity, Change In Short-term Debt, and Change In Long-term Debt. This research also use the control variable is Return On Equity, Revenue Growth, Market To Book Value, Firm Size, and Book To Market Ratio. The sample is companies listed on Indonesia Stock Exchange during the period 2009 to 2013. The sample of research were selected using the purposive sampling method and 250 companies used in this research. The result of this research show accruals, firm size, and control variable market to book value is significant positive, intellectual capital, change in equity, change in short-term debt, change in long-term debt, and control variable book to market ratio, return on equity, and revenue growth is insignificant effect on stock return.
Analisis Faktor Determinan Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Florentina, Jenny; Supriyanto, Supriyanto
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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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.
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; Tamara, Klesia
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.