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Goodwood Akuntansi dan Auditing Reviu
Published by Goodwood Publishing
ISSN : -     EISSN : 29640652     DOI : https://doi.org/10.35912/gaar
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and synthesizes existing research and provides new perspectives in the field of accounting science. We welcome well-written empirical research, case studies, and theoretical research with novelty and beneficial contributions to the theory and practice of accounting concretely.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 1 No. 1 (2022): November" : 6 Documents clear
Influence of Liquidity and Profitability on Profits Growth of Nigerian Pharmaceutical Firms Odukwu Victory Chika; Eke Promise; Igwoba Solomon U; Egule Victoria Werikum
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1318

Abstract

Purpose: This study sought to assess the influence of liquidity ratio and profitability ratio on profit growth of pharmaceutical firms in Nigeria. Method: The researcher employed ex-post facto research strategy with a population of six (6) selected listed pharmaceutical firms in Nigerian stock exchange market. The study used 30 firm yearly observations from the six pharmaceutical firms listed in Nigeria. Results: The results of the study revealed that the current ratio's liquidity ratio and the quick ratio's liquidity ratio had a statistically significant link with profit growth rate. The profit growth rate has no statistically significant link with the profitability ratio of net profit margin and return on asset. Limitations: The discoveries of this study is limited to pharmaceutical firms in Nigeria and may not be adopted elsewhere. Contribution: This study is anticipated to help pharmaceutical companies manage their cash and cash equivalents while also improving the performance of the business.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Digital Startup Dicky Aditia; Fitra Dharma; Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1454

Abstract

Purpose: Based on the liquidity ratios, profitability ratios, solvency ratios, and activity ratios of digital startup businesses listed on the Indonesia Stock Exchange in 2017–2021, this study seeks to ascertain the impact of financial performance the value of a firm. Research methodology: Purposive sampling was utilized in this study to narrow down the sample until a final sample of 12 firms was chosen. It became clear that the study data were typically dispersed during the observation time. No variables departed from the conventional assumptions according to the test of normality, test of multicollinearity, test of heteroscedasticity, and test of autocorrelation. This demonstrates that the multiple-linear regression equation model's criteria were satisfied by the data that was provided. Results: The study's findings demonstrate that while the activity ratio has a considerable positive impact on business value, the liquidity ratio, profitability ratio, and solvency ratio do not. Limitations: The year of observation is still fairly short and there are only four independent variables. Contribution: This study is anticipated to be helpful for investors in making decisions, researchers in expanding their knowledge, and businesses in formulating regulations.
Pengaruh Profitabilitas, Leverage, dan Struktur Modal terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Nurul Rizki Yanti; Agrianti Komalasari; Kiagus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1476

Abstract

Purpose: The COVID-19 epidemic has had a devastating impact on the international economy, particularly in Indonesia. The hospitality, dining, and tourism sectors are some of those most impacted by the COVID-19 pandemic. The impact of profitability, leverage, capital structure, and dividend policy as moderating variables on firm value is investigated in this study for companies in the hotel, restaurant, and tourism sub-sector listed on the Indonesian stock exchange between 2016 and 2021. Method: With data from the Indonesian stock exchange from 2016 to 2021, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 15 businesses that fit the bill. Results: The findings in 15 companies show that profitability has no effect on firm value, with a significance value of 0,584; leverage has no effect on firm value, with a significance value of 0,896; capital structure has no effect on firm value, with a significance value of 0,122; dividend policy is able to moderate profitability on firm value, with a significance value of 0,025; dividend policy is unable to moderate the effect of leverage; and capital structure has no effect on firm value. Limitations: This study only uses the variables of profitability, leverage, capital structure, dividend policy to explain the variable value of the company, with a sample of companies in the hotel, restaurant and tourism sub-sector listed on the Indonesian stock exchange during 2016-2021. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about profitability, debt, and capital structure can also utilize this research's findings as knowledge so they can act right away to keep their operations going in the future.
Pengaruh Keberagaman Gender dan Pengungkapan Risiko Terhadap Efisiensi Investasi Jaka Darmawan; Haris Roba’in
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1484

Abstract

Purpose: This study aims to empirically examine the effect of gender diversity and risk disclosure on investment. Research Methodology: The population in this study are companies listed on the Jakarta Islamic Index 70 (JII 70) during the 2018-2020 research period which has a population of 41 companies using annual financial reports and annual reports in a row for 3 years so that the sample used is 123 sample data. This research was conducted using descriptive statistics and multiple linear regression with a 95% confidence level with secondary data collection methods and purposive sampling using the SPSS version 25 measurement program. Result: The test results and discussion prove that the independent variable Risk Disclosure has an influence on investment efficiency. The independent variable Gender Diversity has no effect on Investment Efficiency. Limitation: The limitations of the study were that there were only 2 X variables and only examined companies listed in JII 70. Contribution: Provides the benefit of knowledge about how the influence of gender diversity and risk disclosure can affect investment efficiency.
Pengaruh Environment, Social and Governance Disclosure terhadap Kinerja Perusahaan Gustin Ningwati; Ratna Septiyanti; Neny Desriani
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1500

Abstract

Purpose: This study aims to empirically examine the effect of ESG disclosure on the performance of companies listed as star companies listing on the ESG market for the 2017-2021 period. Research methodology: The approach method used is a quantitative approach. The analytical method used is descriptive statistical test, classical assumption test and multiple regression analysis test. The sample selection used was porposive sampling with the number of data samples used as many as 30. Results: The results showed that ESG Disclosure had no effect on ROE and ESG Disclosure had a significant negative effect on Tobin's Q. Limitations: A limitation in this study is the variables used only in the scope of performance. financial and research period and the sample used is very limited. Contribution: This research can be used by stakeholders as consideration for making decisions as well as for academics or other researchers as reference material. This research is useful to find out empirically how the effect of ESG disclosure on company performance so that it can have a positive impact on Indonesia's economic growth.
Impact of Tax Reforms on Economic Growth of Nigeria (2000-2021) Odukwu Victory Chika; Daniel Oshiogwemoh; Eke Promise
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1506

Abstract

Purpose: The objective of this study was to investigate the impact of tax reforms on economic growth of Nigeria. Methodology: This study adopted time series strategy basically concerned with how to perform impact analysis on already existing data. Secondary data were used in this study. However, relevant data for the study were obtained from Central Bank of Nigeria (CBN) Statistical Bulletins, Federal Inland Revenue Services Bulletins, and the World Bank, using judgmental sampling technique, a sample of 21 years’ period from 2000 to 2021. Regression analysis technique was used to measure the effects of the predictor variables on the criterion variables. This study used estimated technique of both descriptive statistics and Ordinary least square (OLS) regression analysis method with the help of Statistical Package for Social Sciences (SPSS 25). Results: The researcher revealed that there is a positive significant impact of VAT, CIT, & PPT on RGDP in Nigeria among other things. Therefore, the researcher established that there is a significant positive impact of tax reforms on Nigeria’s economic growth. Contribution: The study's researcher suggested that policymakers should focus on boosting the productive capacity of the economy by reforming the tax code to prioritize economic growth and opportunity, government should expand the tax yield through improved tax administration system. This is because of the danger of over-reliance on crude oil export receipts to drive the economy among other things. Limitations: One of the limitations encountered in this study is that the chosen sample size was limited to one economy in Africa which is Nigeria.

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