Gorontalo Accounting Journal最新文献

{"title":"Pengaruh Perubahan Tarif Pajak Penghasilan, Struktur Modal Dan Kebijakan Dividen Terhadap Harga Saham","authors":"Puji Rahayu, A. Yani","doi":"10.32662/gaj.v4i2.1732","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1732","url":null,"abstract":"The purpose of this study is to analyze the effect of changes in income tax rates according to PP no. 30 of 2020, capital structure and dividend policy on stock prices in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange in 2016 –2020. This type of research uses descriptive quantitative. The population in this study were 30 companies. The sampling technique in this study was purposive sampling, so that a sample of 15 data from 3 companies was obtained for 5 years. Methods of data analysis using multiple linear regression analysis with the help of SPSS application. The results of the partial analysis show that the tax rate and dividend policy have no effect on stock prices. While the capital structure has a positive influence on stock prices. However, simultaneously stock prices are affected by changes in income tax rates, capital structure, and dividend policy. Based on the results of the study, it can be concluded that the high and low tax rates are not able to affect stock prices. the higher the capital structure will be followed by an increase in stock prices. While the dividend policy can not affect changes in stock prices.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"82 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131480290","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}

{"title":"Pengaruh Kinerja Keuangan Terhadap Tingkat Pertumbuhan Berkelanjutan","authors":"Atik Tri Andari, Elmi Rakhma Aalin, Eti Putranti","doi":"10.32662/gaj.v4i2.1728","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1728","url":null,"abstract":"This study aims to determine and analyze whether financial performance affects the level of sustainable growth. The selected companies are companies from trading and service companies in 2017-2019. Determination of the sample using purposive sampling method. This research uses multiple linear regression analysis with SPSS application. The results of this study indicate that the profitability ratio has no effect on the sustainable growth rate and the solvency ratio has a negative effect on the sustainable growth rate.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124397256","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}

{"title":"Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba","authors":"Sukiantono Tang, Shandy Shandy","doi":"10.32662/gaj.v4i2.1707","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1707","url":null,"abstract":"This study aims to examine the effect of the characteristics of the board of directors on earnings management. Board characteristics are the most important part in the structure or governance of a company and government in limiting or preventing earnings management by a company manager. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2015 to 2019 except insurance companies, financial and banking institutions. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the board independent, board meeting, board of directors expertise, size of the audit committee, independent audit committee, audit committee meeting, audit committee expertise, leverage and big4 has no influence on the dependent variable earnings management. Then the size of the board of directors has a negative significant on earnings management. Meanwhile, company size and growth have a positive significant on earnings management.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"424 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116715593","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}

{"title":"Determinan Makro Ekonomi Yang Mempengaruhi Nilai Aktiva Bersih Reksadana Syariah","authors":"K. Azzahra, Baiq Fitri Arianti","doi":"10.32662/gaj.v4i2.1681","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1681","url":null,"abstract":"The purpose of this study was to determine and analyze macroeconomic factors such as inflation, exchange rates and Indonesian Sharia bank certificates on Net Asset Value. Sources of data obtained from OJK and BI with 5 years of observation, The sampling technique used in this study is non-probability sampling, that is by using saturated sampling with a total sample of 60 data. The method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. By using the Statistical Package for the Social Science (SPSS) version 22.0 For Windows. The results of this study indicate that inflation has no effect on the value of net assets, while the exchange rate and SBIS partially affect the value of net assets. Simultaneously inflation, exchange rate and SBIS affect the net asset value. Net asset value (NAV) is important in mutual funds, because net asset value is one of the benchmarks in unifying mutual fund performance, the net asset value of equity/unit development mutual funds has increased, and vice versa decreased the value of initial mutual fund net assets/unit participation has decreased.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133159956","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}

{"title":"Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa","authors":"Nur Lazimatul Hilma S, P. Ishak","doi":"10.32662/gaj.v4i2.1593","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1593","url":null,"abstract":"This study purposed to analyze the indication of bureaucratic pathology of the village government and its effect on the success of village fund budgeting management by applying the variable dysfunction of bureaucracy and mal administration as independent variables and accountability as the dependent variable.This research is applying descriptive analysis research methods and multiple regression with 98 participants from the staff of the  village offices in Wonosari sub district. As the results, this study shows that simultaneously dysfunction of bureaucracy and mal administration have a significant effect on accountability, while partially the variable Disfunction of bureaucracy does not have a significant effect. On the other hand, mal administration has a significant effect on the accountability of the village government.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128668293","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}

{"title":"Analisis Determinan Terjadinya Fraud Di Pemerintahan","authors":"Syaipul Rokhim, I. Jaya","doi":"10.32662/gaj.v4i2.1517","DOIUrl":"https://doi.org/10.32662/gaj.v4i2.1517","url":null,"abstract":"The 2018 Corruption Perception Index (CPI) data states that Indonesia is in 89th position out of 180 other countries. The purpose of this study is to determine the factors of fraud in the government sector. This study used a sample of 150 employees of government agencies in Indramayu Regency. Data collection by using a questionnaire. The sampling technique uses convenience sampling. Analysis of the data using Structural Equation Modeling (SEM) with smartPLS. The results of the study found that leadership style, effectiveness of internal control, suitability of compensation, organizational ethical culture and law enforcement had no effect on the existence of fraud in the Indramayu Regency Government. Meanwhile, organizational commitment has been shown to have a positive effect on fraud in the Indramayu Regency Government. This study provides a new argument where hard work is needed to eradicate fraud in the government environment. It takes cooperation, commitment, and self-awareness from all elements of society so that fraud can be suppressed.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132022931","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}

{"title":"Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Penurunan Profitabilitas Melalui Non Performing Financing","authors":"Eko Cahyo Mayndarto","doi":"10.32662/GAJ.V3I2.1120","DOIUrl":"https://doi.org/10.32662/GAJ.V3I2.1120","url":null,"abstract":"The research aims to determine the influence of Mudharabah financing and musyarakah financing on reducing profitability (ROE) with non performing financing {NPF) as an intervention variable in the Sharia Credit Bank (BPRS). This type of research is quantitative research with sharia Bank population in Indonesia period 2014-2018. Sampling selection is a random sampling method, and the analysis tools used are multiple regression analyses using SPSS tool version 22. Based on the results of road analysis test showed that the mudharabah and musyarakah variables did not significantly affect the profitability of the Sharia Bank Creditors. The mudharabah and musyarakah variables have no effect on the NPF. While the NPF is unable to increase mudharabah and musyarakah financing against the ROE.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125672175","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}

{"title":"Analisis Pendapatan Premi Dan Beban Klaim Terhadap Laba Pada PT Jasa Raharja Persero","authors":"D. Wahyuni, Aris Munandar","doi":"10.32662/gaj.v3i2.988","DOIUrl":"https://doi.org/10.32662/gaj.v3i2.988","url":null,"abstract":"The purpose of this article is to analyze the effect of premium income and claim burden on earnings at PT Jasa Raharja Persero Bima Representative with an associative research method approach. The population of this research is the insurance company PT Jasa Raharja Persero Bima Representative period 2010-2019. The technique of taking samples by purposive sampling with research samples used during the last 6 years. Data analysis method in this research is multiple linear regression analysis using IBM SPSS 21 software. The data used is secondary data obtained from PT Jasa Raharja Persero Representative Bima. This finding shows that partially there was no significant effect between premium income on earnings at PT Jasa Raharja Persero Representative Bima, Partial test there is a significant influence between the burden of claims on earnings at PT Jasa Raharja Persero Representative Bima, Simultaneous testing there is a significant influence between premium income and burden of claims on earnings at PT Jasa Raharja Persero Representative Bima.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133834406","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}

{"title":"Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi","authors":"Lutviana Nur Hakiki, Badingatus Solikhah","doi":"10.32662/gaj.v2i2.620","DOIUrl":"https://doi.org/10.32662/gaj.v2i2.620","url":null,"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. ","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115154700","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}

{"title":"Flypaper Effect Pada Dana Alokasi Umum Dan Pendapatan Asli Daerah Terhadap Belanja Daerah","authors":"Yohanis Tuaputimain","doi":"10.32662/gaj.v2i2.615","DOIUrl":"https://doi.org/10.32662/gaj.v2i2.615","url":null,"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.","PeriodicalId":108012,"journal":{"name":"Gorontalo Accounting Journal","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129527282","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}