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Gorontalo Accounting Journal最新文献

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Analisis Pengaruh Return On Assets, Sales Growth dan Leverage Terhadap Tax Avoidance 资产回报率、销售增长和杠杆率避税分析
Gorontalo Accounting Journal Pub Date : 2024-01-15 DOI: 10.32662/gaj.v7i1.3175
R. Hasanah, Jusmani Jusmani, Emma Lilianti
{"title":"Analisis Pengaruh Return On Assets, Sales Growth dan Leverage Terhadap Tax Avoidance","authors":"R. Hasanah, Jusmani Jusmani, Emma Lilianti","doi":"10.32662/gaj.v7i1.3175","DOIUrl":"https://doi.org/10.32662/gaj.v7i1.3175","url":null,"abstract":"This research aims to obtain empirical evidence regarding the effect of return on assets, sales growth and leverage on tax avoidance. This research method uses quantitative descriptive analysis techniques in the analysis process using descriptive statistical techniques, classical assumption test analysis, multiple regression analysis, coefficient of determination test, t test and F test assisted by SPSS 25. The results of the study concluded partially that sales growth has a significant effect on tax avoidance, while return on assets and leverage have no significant effect on tax avoidance. Simultaneous testing shows the results of return on assets, sales growth and leverage have a significant effect on tax avoidance.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"21 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139530036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Akuntabilitas Pengelolaan Keuangan 财务管理问责分析
Gorontalo Accounting Journal Pub Date : 2023-10-31 DOI: 10.32662/gaj.v6i2.3229
Jessie Christy Natalia Duinkerken, Jantje J. Tinangon, N. Budiarso
{"title":"Analisis Akuntabilitas Pengelolaan Keuangan","authors":"Jessie Christy Natalia Duinkerken, Jantje J. Tinangon, N. Budiarso","doi":"10.32662/gaj.v6i2.3229","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3229","url":null,"abstract":"This research aims to analyze the accountability of financial management of the North Sulawesi Provincial General Election Commission (KPU). The research method used is a qualitative approach. Data analysis involves data reduction, data display, and drawing conclusions. The research findings are as follows: (1) The financial management of the 2020 regional head election by the North Sulawesi Provincial General Election Commission was conducted in accordance with the Ministry of Finance regulations. (2) Several findings regarding the accountability of financial management of the North Sulawesi KPU for the 2020 regional head election were identified. (3) There are several efforts that need to be undertaken to enhance the accountability of financial management within the North Sulawesi Provincial General Election Commission.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139307478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting 会计造假对马基雅维利特质对创造性会计认知的影响具有中介作用
Gorontalo Accounting Journal Pub Date : 2023-10-12 DOI: 10.32662/gaj.v6i2.3129
I. Gusti, Ayu Dhira, Yoseva Prajnananira, Endah Susilowati
{"title":"Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting","authors":"I. Gusti, Ayu Dhira, Yoseva Prajnananira, Endah Susilowati","doi":"10.32662/gaj.v6i2.3129","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3129","url":null,"abstract":"This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139319946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinan Pengelolaan Keuangan Daerah : Sistem Pengendalian Internal Sebagai Pemoderasi 地区财务管理的决定因素：以内部控制系统为调节器
Gorontalo Accounting Journal Pub Date : 2023-10-11 DOI: 10.32662/gaj.v6i2.3150
Aina Thusamma Salsabila, Dwi Suhartini
{"title":"Determinan Pengelolaan Keuangan Daerah : Sistem Pengendalian Internal Sebagai Pemoderasi","authors":"Aina Thusamma Salsabila, Dwi Suhartini","doi":"10.32662/gaj.v6i2.3150","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3150","url":null,"abstract":"This research aims to analyze the responses of government officials in villages or urban districts regarding transparency in local financial management moderated by the internal control system. The study was conducted in villages and urban districts in the Sidoarjo District, with a sample of 42 respondents, including Village/Urban District Heads, Village/Urban District Secretaries, and Treasurers from each village and urban district. This research is quantitative in nature, and the analysis technique used is Partial Least Square (PLS) with the assistance of WarpPLS 8.0 software. The findings indicate that transparency has a positive impact on local financial management. However, the internal control system cannot strengthen the relationship between transparency and local financial management.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence 经营现金流和应计收益的规模对收益持续性水平的影响
Gorontalo Accounting Journal Pub Date : 2023-10-11 DOI: 10.32662/gaj.v6i2.2743
Neks Triani, Ahmad Abbas
{"title":"The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence","authors":"Neks Triani, Ahmad Abbas","doi":"10.32662/gaj.v6i2.2743","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.2743","url":null,"abstract":"This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of manufacturing firms is positive on average in the accrual earnings, operating cash flow, and earnings persistence. The result of testing the effect points out that accrual earnings and operating cash flow affect the earnings persistence positively. The level of the earnings persistence has been followed by the magnitude of accrual earnings and operating cash flow indicating that the higher the accrual earnings and operating cash flow, the more persistent the earnings gained by manufacturing firms.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak 机构所有权、固定资产密集度和财务困境对税收积极性的影响
Gorontalo Accounting Journal Pub Date : 2023-10-11 DOI: 10.32662/gaj.v6i2.3171
Anggun Putri Romadhina
{"title":"Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak","authors":"Anggun Putri Romadhina","doi":"10.32662/gaj.v6i2.3171","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3171","url":null,"abstract":"This research aims to provide empirical evidence of the influence of institutional ownership, fixed asset intensity, and financial distress on tax aggressiveness. The study adopts a quantitative approach and utilizes secondary data, specifically financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The test results showed that institutional ownership, fixed asset intensity and financial distress simultaneously affect the aggressiveness of the tax. It can be assumed that if a company has institutional ownership, fixed asset intensity and is experiencing financial difficulties, it can affect management or company activities to take aggressive tax avoidance actions.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"187 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Penerapan Model Problem Based Learning Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi 基于问题的学习模式在会计系学生学习成果中的应用
Gorontalo Accounting Journal Pub Date : 2023-10-10 DOI: 10.32662/gaj.v6i2.3169
W. Ginting, Shane Anneke Pangemanan, Reski Amalia, Ficky Marchfirmanto Purba
{"title":"Penerapan Model Problem Based Learning Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi","authors":"W. Ginting, Shane Anneke Pangemanan, Reski Amalia, Ficky Marchfirmanto Purba","doi":"10.32662/gaj.v6i2.3169","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3169","url":null,"abstract":"This research aims to investigate the implementation of the Problem Based Learning (PBL) model among accounting students at Politeknik Negeri Manado. The study employs a non-equivalent design, comparing an experimental class using the PBL model to a control class without the PBL model. The results of the research indicate that there is a significant influence of the Problem Based Learning (PBL) model on the learning outcomes of accounting students at Politeknik Negeri Manado. Furthermore, based on the n-gain score, the learning outcomes of the experimental class fall into the effective category, signifying that the implementation of PBL is effective in enhancing learning outcomes in the subject of financial accounting, specifically in the cash flow material.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pertumbuhan Penjualan, Beban Operasional, Perputaran Kas, Pendapatan Operasional Terhadap Laba 销售增长、运营支出、现金周转、运营收入对利润的影响
Gorontalo Accounting Journal Pub Date : 2023-10-10 DOI: 10.32662/gaj.v6i2.3139
Gres Marta W. Gultom, Caroline Tania
{"title":"Pengaruh Pertumbuhan Penjualan, Beban Operasional, Perputaran Kas, Pendapatan Operasional Terhadap Laba","authors":"Gres Marta W. Gultom, Caroline Tania","doi":"10.32662/gaj.v6i2.3139","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3139","url":null,"abstract":"This research aims to prove and analyze the sales growth, operational expenses, cash turnover, and operating income's impact on profit in Consumer Goods Industry Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2021. The data analysis model applied is multiple linear regression analysis. The research results, when tested simultaneously with an F-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income have an impact on profit. The discussion results, when tested individually with a T-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income do not have a partial and significant impact on profit.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"139 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Return On Investment, Economic Value Added Dan Market Value Added Terhadap Return Saham 投资回报率、经济增加值和市场增加值的比较
Gorontalo Accounting Journal Pub Date : 2023-10-09 DOI: 10.32662/gaj.v6i2.3010
Dinda Illene Wahab, Susi Handayani
{"title":"Pengaruh Return On Investment, Economic Value Added Dan Market Value Added Terhadap Return Saham","authors":"Dinda Illene Wahab, Susi Handayani","doi":"10.32662/gaj.v6i2.3010","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3010","url":null,"abstract":"This study, which has a research period of 2019–2021, aims to determine the effect of Return on Investment (ROI), Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in health sector companies and the telecommunications subsector listed on the Indonesia Stock Exchange. This study used a purposive sampling technique, which produced 99 data. Data analysis was carried out quantitatively and the hypothesis was tested by means of multiple regression analysis using SPSS version 26. The results of the analysis showed that simultaneously the variables ROI, EVA and MVA had an influence on stock returns. Meanwhile, partially, the results show that Return on Investment has a positive effect on stock returns, while Economic Value Added and Market Value Added have no effect on stock returns.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Likuiditas Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi 以盈利能力为调节变量的流动性对股价的影响
Gorontalo Accounting Journal Pub Date : 2023-10-01 DOI: 10.32662/gaj.v6i2.3128
Roy Budiharjo, Rujito Rujito
{"title":"Pengaruh Likuiditas Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi","authors":"Roy Budiharjo, Rujito Rujito","doi":"10.32662/gaj.v6i2.3128","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3128","url":null,"abstract":"This research was carried out to find out how the impact of liquidity on stock prices with profitability as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2016 to 2020 is the population taken. Purposive sampling is the sampling method used. The survey data is taken from the 2016-2020 Indonesian Capital Market Index (ICMD). Statistical testing was carried out using the t-test and multiple linear regression analysis, which first tested the classical assumptions. The results of this study indicate that: liquidity has a negative effect on stock prices and profitability has a positive effect on stock prices while profitability is unable to moderate the relationship between liquidity and stock prices.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139329347","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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