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Pengaruh Price Earning Ratio, Debt To Equity Ratio, Return On Asset, Current Ratio Dan Firm Size Terhadap Nilai Perusahaan 市盈率、资产负债率、资产回报率、流动比率和公司规模对公司价值的影响
Gorontalo Accounting Journal Pub Date : 2023-10-01 DOI: 10.32662/gaj.v6i2.2956
Ruth Mita Tettyana Br. Pasaribu, Saida Situmorang, Rina Fitrayani Sagala, Jessy Safitri Sitorus, Muthmainnah Masnaya
{"title":"Pengaruh Price Earning Ratio, Debt To Equity Ratio, Return On Asset, Current Ratio Dan Firm Size Terhadap Nilai Perusahaan","authors":"Ruth Mita Tettyana Br. Pasaribu, Saida Situmorang, Rina Fitrayani Sagala, Jessy Safitri Sitorus, Muthmainnah Masnaya","doi":"10.32662/gaj.v6i2.2956","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.2956","url":null,"abstract":"The company is an organization that has a goal of obtaining sustainable profits. This study aims to analyze the effect of the Price Earning Ratio, Debt To Equiy Ratio, Return On Assets, Current Ratio and Firm Size on Company Value in Real Estate Companies and the Property Sector on the IDX in 2018-2020. The sample selection used purposive sampling with a total sample of 111, which was processed using the SPSS application. The test results explain that the Debt To Equity Ratio, Price Earning Ratio, Current Ratio, Firm Size and Return On Assets have a simultaneous effect on company value in Real Estate and Property companies on the IDX in 2018-2020. Return On Assets, Price Earning Ratio, and Current Ratio do not partially affect Company Value in Property and Real Estate companies in 2018-2020. Firm Size and Debt to Equity Ratio have a partial effect on Firm Value in Real Estate and Property companies on the IDX in 2028-2020.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"393 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139327167","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
Peran Kinerja Keuangan Dalam Memediasi Corporate Governance Pada Corporate Internet Reporting 财务绩效在公司治理对公司互联网报告的中介作用
Gorontalo Accounting Journal Pub Date : 2023-10-01 DOI: 10.32662/gaj.v6i2.3136
Alifia Nur Rahmawati, Endah Susilowati
{"title":"Peran Kinerja Keuangan Dalam Memediasi Corporate Governance Pada Corporate Internet Reporting","authors":"Alifia Nur Rahmawati, Endah Susilowati","doi":"10.32662/gaj.v6i2.3136","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3136","url":null,"abstract":"This research was done to see if financial performance could act as a mediating factor between corporate governance's influence and corporate online reporting. 58 companies were selected as examples using secondary data from company disclosures on the IDX80 recorded companies' website in 2022. The technique of route analysis method and SEM-PLS method-based hypothesis testing tools are used in the analytical process. The study's findings demonstrate that corporate governance has no impact on financial performance. Another indicates that both company governance and financial performance have an effect on corporate internet reporting in a negative way and corporate governance has an impact on corporate internet reporting. The influence of corporate governance on corporate internet reporting, which is a recent development in this study, cannot be mediated by financial performance.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139331082","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 Independensi Komite Audit Dalam Memoderasi Karakteristik CEO Terhadap Kualitas Pelaporan Keuangan 独立审计委员会对财务报告质量的影响
Gorontalo Accounting Journal Pub Date : 2023-08-08 DOI: 10.32662/gaj.v6i2.3124
Kelly Kelly, M. Mardianto
{"title":"Pengaruh Independensi Komite Audit Dalam Memoderasi Karakteristik CEO Terhadap Kualitas Pelaporan Keuangan","authors":"Kelly Kelly, M. Mardianto","doi":"10.32662/gaj.v6i2.3124","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.3124","url":null,"abstract":"This research aims to prove the influence of audit committee independence in moderating the CEO characteristics' impact on the quality of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study consists of 1945 data points obtained through purposive sampling method. The research methodology employed is a quantitative approach utilizing statistical data, employing panel regression analysis, and processed using Eviews10 software. The research results indicate that audit committee independence is capable of moderating the relationship between CEO tenure and real earnings management, resulting in a negative coefficient on financial reporting quality. However, it is unable to moderate the relationship between CEO expertise and CEO ownership.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115057309","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 Tingkat Transfer Pricing, Financial Distress, Pertumbuhan Penjualan dan Corporate Social Responsibility Terhadap Tax Avoidance 转让定价、财务困境、企业社会责任与避税分析
Gorontalo Accounting Journal Pub Date : 2023-08-08 DOI: 10.32662/gaj.v6i2.2746
Baiq Fitri Arianti, Halfa Nurkamilah
{"title":"Analisis Tingkat Transfer Pricing, Financial Distress, Pertumbuhan Penjualan dan Corporate Social Responsibility Terhadap Tax Avoidance","authors":"Baiq Fitri Arianti, Halfa Nurkamilah","doi":"10.32662/gaj.v6i2.2746","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.2746","url":null,"abstract":"The purpose of this research is to provide empirical evidence of analysis of the level of transfer pricing, financial distress, sales growth, and corporate social responsibility on tax avoidance. This study uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses quantitative methods. The number of samples in this study were 13 property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample in this study using purposive sampling technique. Testing research data using eviews program. The results of this study indicate that transfer pricing, sales growth, and corporate social responsibility have no effect on tax avoidance, while financial distress has a signifikan effect on tax avoidance.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114594435","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
Risk Management Model for SMEs: A Story from Pandemic 中小企业风险管理模式:来自大流行的一个故事
Gorontalo Accounting Journal Pub Date : 2023-08-08 DOI: 10.32662/gaj.v6i2.2751
Putu Sukma Kurniawan
{"title":"Risk Management Model for SMEs: A Story from Pandemic","authors":"Putu Sukma Kurniawan","doi":"10.32662/gaj.v6i2.2751","DOIUrl":"https://doi.org/10.32662/gaj.v6i2.2751","url":null,"abstract":"This study aims to develop a risk management model (RMM) that can be used by the small and medium enterprises (SMEs) to survive in a pandemic condition. An approach with psychological theory was used in the context of developing the RMM. The research method is based onqualitative paradigm and there are three stages in this study to develop the RMM for SMEs in a pandemic condition. This study finds that there are several problems and challenges that the SMEs management have to deal with the pandemic condition. Additional explanations are prepared to create the connection between the RMM with the Kubler-Ross Grief Cycle Theory. This RMM can be used by the SMEs management as a guide for carrying out an organization's business activities in a pandemic. ","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"341 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133197937","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
Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes 从 BUMDes 管理人员的吸收能力和渠道丰富性看 BUMDes 战略敏捷性对 BUMDes 管理成功的影响
Gorontalo Accounting Journal Pub Date : 2023-06-15 DOI: 10.32662/gaj.v6i1.2442
Fitrianti Fitrianti, Nurjana Suleman, N. L. H. Sholehah
{"title":"Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes","authors":"Fitrianti Fitrianti, Nurjana Suleman, N. L. H. Sholehah","doi":"10.32662/gaj.v6i1.2442","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2442","url":null,"abstract":"This research is done to identify direct and indirect connections from absorptive filters and the richness channel toward the strategic objectives and their impact on the success of management of the bumdes in wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire bumdes county boalemo with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of this study indicate that (1) absorptive indicators affect negative and significant to the strategic features bumdes in wonosari district, (2) the richness channel has a positive influence on the strategic imports bumdes in wonosari district, (3) absorptive proximity has indirectly affected no significant positive impact on the success of bumdes' management through the strategic imports on the bumdes in wonosari district, (4) the richness channel has indirectly affected the management of bumdes through the strategic imports bumdes in wonosari district, (5) the strategic imports have a positive and significant impact on the management of the bumdes in wonosari district.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134613369","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 Rasio Keuangan Terhadap Nilai Perusahaan 财务比率对企业价值的影响
Gorontalo Accounting Journal Pub Date : 2023-04-30 DOI: 10.32662/gaj.v6i1.3137
Kukuh Wahyu Nugroho, Didit Supriyadi, C. Chaerudin
{"title":"Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan","authors":"Kukuh Wahyu Nugroho, Didit Supriyadi, C. Chaerudin","doi":"10.32662/gaj.v6i1.3137","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.3137","url":null,"abstract":"This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"287 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116583815","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
Free Cash Flow, Profitabilitas, Kebijakan Hutang, dan Likuiditas terhadap Kebijakan Dividen 自由现金流动、盈利能力、债务政策和股息政策的流动性
Gorontalo Accounting Journal Pub Date : 2023-04-18 DOI: 10.32662/gaj.v6i1.2721
F. Syamsuddin
{"title":"Free Cash Flow, Profitabilitas, Kebijakan Hutang, dan Likuiditas terhadap Kebijakan Dividen","authors":"F. Syamsuddin","doi":"10.32662/gaj.v6i1.2721","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2721","url":null,"abstract":"This study aims to determine the effect of free cash flow, profitability, leverage and liquidity on dividend policy (an empirical study of pharmaceutical companies listed on the Indonesian stock exchange. Multiple regression analysis is used to determine the significance of the independent variables on the dependent variable. Types of data in this research is quantitative data in the form of numbers from the company's financial statements which are the object of research to be further converted into ratio values. The sampling technique used in this research is purposive sampling method. The research samples are pharmaceutical companies listed on the Indonesian stock exchange with consistent criteria for publishing annual reports from 2018 to 2022. This study found that profitability has a positive and significant effect on dividend policy. That is, if the company generates profits, the company will distribute it as dividends. Free cash flow, debt and liquidity policies have no significant effect on the company's dividend policy.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114264158","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
Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit 影响信用分配的因素
Gorontalo Accounting Journal Pub Date : 2023-04-10 DOI: 10.32662/gaj.v6i1.2669
Suci Rahmatullah, Nelvia Iryani
{"title":"Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit","authors":"Suci Rahmatullah, Nelvia Iryani","doi":"10.32662/gaj.v6i1.2669","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2669","url":null,"abstract":"This study's goal was to examine the variables Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) that have an impact on lending at PT BPR Suliki Gunung Mas (ROA). Time series data are the type of secondary data that was used for the investigation. Analysis is conducted using multiple linear regression. According to the study's findings, lending is significantly impacted by the variables NPL, LDR, and ROA at the same time. Over the period of 2013–2022, the LDR variable at PT BPR Suliki Gunung Mas has a positive and negligible influence on lending, but the NPL and ROA variables have a somewhat negative and substantial impact.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131037683","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: 2
Analisis Determinan Kinerja Keuangan 财务性能性能分析
Gorontalo Accounting Journal Pub Date : 2023-04-09 DOI: 10.32662/gaj.v6i1.2670
Riska Amaliah, Dahruji Dahruji
{"title":"Analisis Determinan Kinerja Keuangan","authors":"Riska Amaliah, Dahruji Dahruji","doi":"10.32662/gaj.v6i1.2670","DOIUrl":"https://doi.org/10.32662/gaj.v6i1.2670","url":null,"abstract":"The following research aims to find out what factors influenced the financial performance of Islamic Commercial Banks at OJK and BI during the Covid-19 pandemic for the 2019-2021 period. The analysis methodology is panel data regression with Eviews 12. The sample used is 12 BUS for the 2019-2021 period. The variables used are Operational Costs to Operating Income (BOPO), Non Performing Financing (NPF), Inflation, and Statutory Reserves (GWM). The results is all variables simultaneously had a significant influence on the financial performance of BUS, based on F test. Meanwhile, on t test, the BOPO and GWM variables are proven to have an influence on the financial performance of BUS. NPF and inflation had no effect in BUS financial performance (ROA). So that it can be concluded that BUS at OJK and BI in 2019-2021 during the Covid-19 pandemic could handle their financial performance quite well. Thereforethat must used to evaluation for BUS in order to improve operational performance. In order to avoid a decline in financial performance during the Covid-19 pandemic, BUS in OJK and BI are required to prioritize strategic steps to improve their financial performance and if there’s a problem with the process, it can be handled properly.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115212139","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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