Gorontalo Accounting Journal

Journal Information
ISSN / EISSN : 2614-2074 / 2614-2066
Current Publisher: Universitas Gorontalo (10.32662)
Total articles ≅ 27
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Siti Markhamah, Indah Fajarini Sri Wahyuningrum
Gorontalo Accounting Journal, Volume 3, pp 30-42; doi:10.32662/gaj.v3i1.690

Abstract:
The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.
Laras Putri Kinansih, Asrori Asrori
Gorontalo Accounting Journal, Volume 3, pp 55-67; doi:10.32662/gaj.v3i1.694

Abstract:
This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.
Ade Ningrum Mulyasari, Subowo Subowo
Gorontalo Accounting Journal, Volume 3, pp 16-29; doi:10.32662/gaj.v3i1.749

Abstract:
This study aims to analyze the effect of profitability, asset structure, and asset growth on capital structure with liquidity as moderation. The study population is non-financial companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique is purposive sampling. The study sample are 27 companies for 3 years resulting in 81 units of analysis. The data analysis method used is descriptive statistical analysis and inferential statistical analysis using moderation regression analysis (MRA). The results showed that profitability and asset growth were positive and significant for the capital structure, the asset structure had a significant negative effect on the capital structure. Liquidity also moderates the negative influence of profitability on the capital structure. Liquidity is not able to moderate the influence of asset structure and asset growth on capital structure.
Alia Sifa Ikrima, Asrori Asrori
Gorontalo Accounting Journal, Volume 3, pp 1-15; doi:10.32662/gaj.v3i1.832

Abstract:
The purpose of this study was to analyze about the effect of economic, environmental, and social corporate social responsibility disclosure of stock returns with ROA as a moderating variable. The data analysis methods used were Moderation Regression Analysis (MRA). The results of the study showed that the economic CSRD and environmental CSRD had no effect on stock returns. While, CSRD and the social CSRD had a positive and significant effect on stock returns. In addition, ROA was able to moderate the positive effect of social CSRD on stock returns. However, ROA was not able to moderate the effect of CSRD, economic and environmental CSRD on stock returns. The conclusion from this study was the higher the disclosure of CSRD and social CSRD, the higher the stock returns will be. On the other hand, ROA strengthens the effect of social CSRD on stock returns.
Triono Triono, Subowo Subowo
Gorontalo Accounting Journal, Volume 3, pp 43-54; doi:10.32662/gaj.v3i1.689

Abstract:
This study aims to determine the role of the level of follow up TLRHP in moderating the factors that influence the weaknesses of the district / city local government’s internal control system in Central Java Province in 2014-2016. The population in this study are total of 35 districts / cities. This study uses secondary data obtained by documentation studies. The sampling technique used in this study is a saturated sample technique. This study uses descriptive statistical techniques, classic assumption tests, and moderation regression analysis with absolute difference value test models processed using IBM SPSS 23 applications. Government size, local income, capital expenditure, the level of completion of the follow-up of the audit results and moderation result together influence the weaknesses of the internal control system. The level of completion of the follow-up of the audit results has a significant negative effect on the weaknesses of the internal control system, the completion level of follow-up recommendations results in moderating the relationship of capital expenditure with the weaknesses of the internal control system
Lutviana Nur Hakiki, Badingatus Solikhah
Gorontalo Accounting Journal, Volume 2, pp 85-97; doi:10.32662/gaj.v2i2.620

Abstract:
The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi.
Putu Sukma Kurniawan, Made Arie Wahyuni
Gorontalo Accounting Journal, Volume 2, pp 50-64; doi:10.32662/gaj.v2i2.607

Abstract:
This analysis proposes to know the ability of non-business organizations to implement the concept of sustainability accounting and measure organizational sustainability performance at higher education institutions and conduct analysis on measuring sustainability performance at universities. The method used is a qualitative paradigm and to analyze sustainability performance, this research uses the GASU and STARS System methods. The result found that the University of Education Ganesha has a high capability in social performance. The results of this study also found that University of Education Ganesha can apply the concept of sustainability accounting and higher education institutions have very high capability to implement the concept of sustainability accounting.
Estu Ratnasari, Badingatus Solikhah
Gorontalo Accounting Journal, Volume 2, pp 98-112; doi:10.32662/gaj.v2i2.621

Abstract:
The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality doesn’t effect on fraudulent financial statements. Tujuan penelitian ini adalah untuk menguji teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Terdiri dari tiga variabel komponen tekanan yaitu target keuangan, stabilitas keuangan, dan tekanan eksternal. Selain itu, dua variabel dari komponen kesempatan (efektivitas pengawasan dan kualitas auditor eksternal), satu variabel dari komponen rasionalisasi (pergantian auditor), dua variabel dari komponen kompetensi (pergantian direksi dan pengalaman internasional anggota dewan), serta satu variabel dari komponen arogansi (CEO duality). Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu regresi data panel dengan menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, target keuangan, tekanan eksternal, efektivitas pengawasan, kualitas auditor eksternal, pergantian auditor, pergatian direksi, pengalaman internasional anggota dewan, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.
Yohanis Tuaputimain
Gorontalo Accounting Journal, Volume 2, pp 65-76; doi:10.32662/gaj.v2i2.615

Abstract:
This study aimed to find out the flypaper effect on regencies/municipalities government in Maluku province. One of transfer fund is general allocation fund which can be freely used by regional government to operational expenditure and capital expenditure. Technique of data collection was conducted by using documentation and in depth interview with echelon III and IV of revenue, finance and asset department Maluku Province. The data was analyzed by using qualitative Method through interpretive approach. The results of the study revealed that the realization of the regional government budget, regional revenue in the regional government on average is smaller than the general allocation fund to regional expenditure, so that it happens a flypaper effect on regional finance. The solution from the regional government is to reduce the gap in the occurrence of flypaper effects by conducting supervision and management to increase regional income from regional taxes, regional levies, and revenue from natural resources and other legitimate revenues. Penelitian ini bertujuan untuk mengetahui terjadi dan tidaknya Flypaper Effect pada pemerintah daerah Kabupaten/Kota di Provinsi Maluku. Salah satu dana transfer adalah dana alokasi umum yang dapat secara bebas digunakan oleh pemerintah daerah baik untuk belanja operasional maupun belanja modal. Metode pengumpulan data dilakukan dengan dokumentasi dan wawancara mendalam dengan pimpinan dan Pejabat Eselon III dan IV Badan Pendapatan, Pengelolaan Keuangan, dan Aset Derah Provinsi Maluku. Hasil pengumpulan data dianalisis dengan metode kualitatif menggunakan pendekatan interpretif. Hasil penelitian menunjukkan bahwa realisasi anggaran dan pendapatan belanja daerah, pendapatan asli daerah di pemerintah daerah secara rata-rata lebih kecil dari dana alokasi umum terhadap belanja daerah, sehingga terjadinya flypaper effect pada keuangan daerah. Adapun solusi dari pemerintah daerah untuk mengurangi kesenjangan terjadinya flypaper effect dengan melakukan pengawasan dan pengelolaan untuk meningkatkan pendapatan daerah baik dari pajak daerah, retribusi daerah, dan pendapatan sumber kekayaan alam serta pendapatan lain yang sah.
Sri Yunawati
Gorontalo Accounting Journal, Volume 2, pp 77-84; doi:10.32662/gaj.v2i2.642

Abstract:
The purpose of this study is to prove how the effect of the stock split on abnormal returns and whether there are differences in average abnormal returns before and after the stock split. This research was conducted at a company that conducted a stock split which was listed on the Indonesia Stock Exchange in 2017. The method used by a statistical test is one sample t-test (t-test for one sample) at a significance level of a = 5%. Research results show that there is no significant abnormal return when the stock split. And the tests performed on abnormal return averages before and after the stock split using paired sample t-test (t-test for two paired samples) showed that there were no significant differences in the average abnormal return before and after the stock split. Tujuan penelitian ini adalah untuk membuktikan bagaimana pengaruh stock split terhadap abnormal return dan apakah terdapat perbedaan rata-rata abnormal return sebelum dan setelah stock split. Penelitian ini dilakukan pada perusahaan yang melakukan pemecahan saham yang terdaftar di Bursa Efek Indonesia tahun 2017. Metode yang digunakan dengan uji statistik one sampel t-test (uji t untuk satu sampel) pada tingkat signifikansi a =5%. Hasil Penelitian menunjukkan bahwa tidak terdapat abnormal retum yang signifikan pada saat stock split. Dan pengujian yang dilakukan terhadap rata-rata abnormal retun sebelum dan setelah stock split dengan menggunakan paired sample t test (uji t untuk dua sampel berpasangan) diperoleh hasil bahwa tidak terdapat perbedaan yang signifikan pada rata-rata abnormal return sebelum dan sesudah stock split.
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