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Apssai Accounting Review (ApAR)
Published by Asosiasi Program Studi S2 Akuntansi Indonesia
ISSN : 28082931     EISSN : 28082788     DOI : https://doi.org/10.26418/apssai.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences
Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial accounting 3. Public sector accounting 4. Islamic accounting 5. Auditing 6. Taxation 7. Accounting information systems 8. Social and environmental accounting 9. Accounting education Perspectives or viewpoints arising from national phenomena, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among Indonesian accounting scholars.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 18 Documents
 1   2 
Audit Apakah Urutan Bukti Audit dan Tindakan Supervisi Mempengaruhi Ketepatan Auditor Menilai Bukti Audit? (Penelitian Eksperimental) Illa Susilawati; R. Nelly Apandi; Agus Widarsono
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.23

Abstract

The study was intended to see how the sequence of audit evidence and supervision actions could affect the precision of the auditor by viewing from the standpoint of the auditory evidence. The study was conducted with 41 students of the Indonesian University of Education Accounting program (UPI) students of 2018. Research methods are conducted with experiments. Research design in this research using vectorial design by 2x2. Studies have shown that the sequence of audit evidence has an effect on the appropriateness of the auditing evidence, whereas the actions of supervision have no bearing on the correctness of the auditing evidence. Studies between the sequence of evidence and the actions of supervision both had no effect on the correctness of the auditors. The results of research implicates a person's process of auditor candidate position himself as the one capable of assessing audit evidence.
MEMITIGASI PENGARUH PERSONAL COST TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA APARATUR SIPIL Praja Habib Pasangka
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v1i1.2

Abstract

Corruption Perception Index data shows that Indonesia is one of the countries prone to corruption though the trend is decreasing every year. There have been many efforts to minimize it, one of which is through the role of whistleblowers. However, whistleblowers are always faced with a dilemma between reporting fraud and protecting themselves from reporting fraud. It is necessary to have dilemma mitigation mechanism thus the intention to carry out whistleblowing can be realized into action and can prevent and reveal fraudulent practices. For this reason, the researcher tries to examine the role of reward to mitigate the effect of personal costs in creating the dilemma in question. Using a survey method, the results show that personal costs have a positive effect on the intention of whistleblowing, which causes the role of reward to be insignificant in mediating the effect of personal cost on the intention to do whistleblowing.
DAMPAK GREEN INTELECTUAL CAPITAL DISCLOSURE TERHADAP SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN Erwin Saraswati; Lia Candra Inata
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.127 KB) | DOI: 10.26418/apssai.v1i1.3

Abstract

This study aims to examine the components of green intellectual capital (realtional capital, human capital and structural capital) on sustainable business and non-financial performance. Samples obtained by 48 mining companies in Indonesia for two periods, 2017-2018, were tested using simple regression analysis. The results show that green human capital and green structural capital cannot increase a sustainable business. Generally speaking, green intellectual capital can improve financial performance (number of awards received). This research shows that the relationship between the company and stakeholders is not supported through a collaborative approach. The results of this study support the legitimacy theory, mining companies make disclosures that their stakeholders want to legitimize their sustainability.
PENGARUH INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Atika Wulandari; Muhsin
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.531 KB) | DOI: 10.26418/apssai.v1i1.4

Abstract

This research aims to test and analyze whether there is an effect of independence on the ability of auditors to detect fraud by using the intervening variable of professional skepticism. The method used is the analysis of Structural Equation Modeling (SEM) with 34 auditors of the Audit Board of Finance and Development of West Kalimantan Province (BPKP) as the object. This research finds that independence has a positive but insignificant effect on the ability of auditors to detect fraud, while professional skepticism has a positive and significant effect on the ability of auditors to detect fraud, and professional skepticism can be a full mediation between independence and the ability of auditors to detect fraud.
FACTORS THAT INFLUENCE FINANCIAL STATEMENT FRAUD AND FINANCIAL DISTRESS: AN INVESTIGATION STUDY Adzka Rosa Sanjayyana; Dekar Urumsah
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.675 KB) | DOI: 10.26418/apssai.v1i1.5

Abstract

This study aims to analyze the factors of the Fraud Diamond Theory, Change in Auditor, Capability, Financial Targets, External Pressure, and Ineffective Monitoring in the occurrence of Financial Statements Fraud and Financial Distress. Using logistic regression analysis method to test the data, the results showed that External Pressure affected Financial Statements Fraud and Financial Targets affected Financial Distress. Meanwhile, Change in Auditor, Capabilities, Financial Targets, and Ineffective Monitoring had no effects on Financial Statements Fraud and External Pressures had no effects on Financial Distress. In addition, when Financial Distress was connected with Financial Statements Fraud, the result of the study showed that there was no influence between Financial Distress and Financial Statements Fraud. Thus, it is advisable that auditors, investors, creditors, and management work in synergy with each other in preventing and protecting from the occurrence of financial statement fraud by observing the indicators which trigger fraud in a company.
MINAT MAHASISWA MENGGUNAKAN SOFTWARE ACCOUNTING: EFEK DARI COMPUTER ANXIETY DAN COMPUTER ATTITUDE Salsabila Ratna Dilla Amirudin; Dwi Suhartini
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.181 KB) | DOI: 10.26418/apssai.v1i1.6

Abstract

The aim of this study was to examine the effect of computer anxiety and computer attitude towards accounting students' desires in using accounting software. Through a quantitative approach, this study uses the PLS statistical test tool to test the hypothesis. Primary data sources were obtained through direct distribution of questionnaires and the results were obtained that as many as 98 students had filled out the questionnaires. While the sampling design was carried out by random sampling, samples size was determined by the Slovin formula. The results showed that computer anxiety and computer attitude influenced students' desire to use accounting software. Students have been able to overcome their worries with their enthusiasm to continue to learn to use accounting software and make changes to the behavior of a generation of credible accountants who are able to face the era of the industrial revolution 4.0.
PERBEDAAN PENERAPAN STANDAR ISLAMIC STOCK SCREENING DAN SOCIAL ENVIRONMENT INDEX TERHADAP KINERJA PORTOFOLIO SAHAM BEI Putri Dona Balgis; Tettet Fitrijanti; Citra Sukmadilaga
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.092 KB) | DOI: 10.26418/apssai.v1i1.7

Abstract

This research examined differences of portfolio performance before adding indicator of social environment index from five standards (ISSI, FTSE, MSCI, DJIM and S&P) and differences of portfolio performance before and after adding indicator of social environment index.The result concludes portfolio performance using the Sharpe measure significantly different, while Treynor and Jensen Alpha did not show a significant difference of performance, there is also no significant difference of portfolio performance (Sharpe, Treynor and Jensen Alpha) before and after adding indicator social environment index. It shows that addition of indicator social environment index is not affected portfolio performance.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP KINERJA PERUSAHAAN SEKTOR NON KEUANGAN Allgamanora Hayundaniswara; Faisal
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.174 KB) | DOI: 10.26418/apssai.v1i2.9

Abstract

The study examines the correlation between working capital management, profitability, firm value, and stock return volatility. The sample consists of 115 non-financial companies listed on the Bloomberg database in 2018. The results reveal that networking capital has a negative and significant effect on profitability, firm value and stock return volatility, indicating that managers need to make decisions to increase their profitability while controlling risk. The results contribute to the literature on the role of working capital in profitability, firm value, and stock return volatility. It also provides benefits to related managerial managers considering working capital management to overcome the trade-off decisions to increase profitability while reducing the company's potential risk.
ANALISIS MODEL PENERIMAAN SISTEM TEKNOLOGI AKUNTANSI DISEKTOR UMKM JAYAPURA DENGAN PENDEKATAN MODEL TECHNOLOGY ACCEPTANCE MODEL (TAM) Bonang Pamungkas Purbananda; Syaikul Falah; Aaron Simanjuntak
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.398 KB) | DOI: 10.26418/apssai.v1i2.10

Abstract

This study aims to analyze the accounting technology acceptance method using the Technology Acceptance Model or TAM with a sample of 275 MSME running information systems. The data is processed using descriptive analysis with SEM data processing. The results of the study are (1) perceived ease of use has an effect on perceived usefulness with a significant level of 0.000; (2) perceived usefulness has no effect on attitude toward using (attitude); (3) perceived ease of use has no effect on attitude toward using (attitude); (4) attitude toward using (attitude) has no effect on behavioral intention (intention); (5) perceived usefulness has a direct effect on the behavioral intention with a significant level of 0.0001; (6) behavioral intention (intention) has no effect on actual usage (real users).
APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19? Sulthan Yusuf Abdullah; R. Nelly Nur Apandi; Agus Widarsono
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.968 KB) | DOI: 10.26418/apssai.v1i2.11

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.

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