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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
 1 
Search results for , issue "Vol. 1 No. 2 (2023): Mei" : 6 Documents clear
Analisis Rasio Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016–2020 Meta Analia Anggraini; Titi Rapini; Riawan Riawan
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.1865

Abstract

In today’s modern era, the development of telecommunications in Indonesia is experiencing very rapid development. For the development of the telecommunications industry in Indonesia, technology has a very vital role. This is because the development of telecommunications always follows the existing technology. Purpose: This examine goals to determine the monetary performance of telecommunications corporations in Indonesia, namely PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, PT. XL Axiata Tbk, PT. Smartfren Telecom Tbk in 2016 – 2020 in terms of 4 financial ratios, specifically liquidity, solvency, activity, and profitability. Methodology: Data analysis in this study uses data from the financial reports of four telecommunications companies listed on the Indonesia Stock Exchange. The research method uses by researchers is a descriptive quantitative methode. Results: The results of this study have a look 1) Liquidity ratio evaluation the use of the fast ratio indicates that the 4 telecommunications organizations are in destructive situation, 2) Solvability evaluation the use of the debt to asset ratio indicates that the economic overall performance of the four businesses is in adverse circumstance, 3) activity ratio analysis using overall asset turnover suggests the overall performance of the four organizations in adverse circumstance, 4) Profitability ratio evaluation the use of return on funding suggests that the 4 businesses have bad financial overall performance.
Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia Lukmanul Hakim Rusdi; Yuliansyah Yuliansyah; Rindu Rika Gamayuni
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.1961

Abstract

Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more complex and in-depth information to understand attitudes, perceptions, emotions, beliefs about the motives and behavior of informants. Methodology: The informants for this study were 12 Public Accountants who had permission from the Ministry of Finance of the Republic of Indonesia to sign the Independent Auditor's Report. Data collection techniques were using semi-structured interviews, testing the validity of the data using the triangulation method and analyzing and processing data using Nvivo software version 12. Results: The results of the study show that the accuracy of giving a Public Accountant's opinion is influenced by: Auditor, Client Integrity, Public Accountant Integrity and Audit Planning. The violation committed by the Public Accountant is giving an opinion that is not in accordance with the actual situation, due to: not complying with Standard Auditing (SA) 230 regarding Audit Documentation, not complying with SA 500 Audit Evidence, providing audit services not through KAP, providing audit services but the license has been revoked, audit reports are not supported by working papers, receive audit assignments that are being audited by another KAP, have not complied with SA 510 Initial Balances, have not implemented Quality Control Standards, have not fully reported audit clients, and have not maintained working papers. Limitations: This study examines the existence of Framing Theory, Auditing understanding, and the problems of the practice of the Public Accountant Profession regarding the implementation of Professional Ethics and Laws. To provide input to the practice of Public Accountants that in carrying out practices must be in accordance with Auditing Standards and applicable rules.
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Randika Saputra; Masril Masril; Safrizal Safrizal
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2002

Abstract

Purpose: Firm value is the investor's perception of the company associated with the stock price. This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value. Methodology/approach: The data analysis technique uses multiple linear regression analysis using SPSS. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian stock exchange from 2019 to 2022, totaling 43 companies. The sampling technique in this study used purposive sampling. The sample in this study amounted to 11 companies that have been determined. Results/findings: The results showed that simultaneously the investment decision variables, funding decisions and dividend policy have an effect on firm value variables, while partially investment decisions have an effect on firm value, funding decisions have no effect on firm value, and dividend policy has an effect on firm value Limitations: The scopes in this study is to focus on the analysis of company value which is influenced by investment decisions, funding, and dividend policies Contribution: The contribution from the results of the research conducted shows that firm value is influenced by investment decisions and dividend policy in the research model used Novelty: The update in this research illustrates a theoretical study of company value analysis in food and beverage sub-sector manufacturing companies with quantitative analysis.
Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi Amelia Ifani; Yuliansyah Yuliansyah; Ratna Septiyanti; Ki Agus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2061

Abstract

Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.
Analisis Pengaruh Ceo Turnover, Opini Audit dan Pertumbuhan Perusahaan terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi Indah Kristianti; Vinola Herawaty
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2167

Abstract

Purpose: This study aims to examine and analyze the effect of CEO Turnover, Audit Opinion, Company Growth on auditor switching with financial distress as a Moderating Variable. Methodology/approach: The type of data used in this study is secondary data, in the form of financial reports and annual reports. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sample data were obtained by purposive sampling method with the features of voluntary auditor changes or under 6 years. So that the final number of samples obtained was 140 data. The data analysis technique used is logistic regression analysis. Results/findings: The research results show (1) CEO Turnover has a positive effect on auditor switching (2) Audit opinion has no effect on auditor switching (3) Company growth has no effect on auditor switching (4) Financial Distress has a positive effect on auditor switching (5) Financial Distress strengthens the influence CEO turnover on auditor switching (6) financial distress is not able to influence the effect of audit opinion on auditor switching (7) financial distress is not able to moderate the effect of company growth on auditor switching.
Efek Moderasi Moralitas Individu terhadap Hubungan Pengendalian Internal dan Kecendrungan Kecurangan Dewi Nidia Soepriadi; Theophilia Fina Leiwakabessy
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2168

Abstract

Purpose: The aim of this research is to examine the moderating effect of individual morality on the relationship between internal control system and the tendency of village financial management fraudulency Methodology/approach: The sampling method was purposive sampling with a total sample of 51 respondents from 20 villages in Ambon City. The data collection technique used was a survey technique using questionnaires. Data analysis used moderated regression analysis Results/findings: The results of the study explained that the internal control system has a negative effect on the tendency of fraudulence and individual morality, which acts as a moderating variable that strengthens the relationship between the internal control system and the tendency of village financial management fraudulency. Limitations: The results of this study indicate that the independent variables internal control system and individual morality as moderating variables only affect the tendency of fraud in village financial management by 30.9%, meaning more than 69.1% are influenced by other factors outside the model. Other factors can be in the form of competence of village officials, as well as compliance with regulations and other behavioral factors that can contribute to the tendency of village financial management fraudulency. Contribution: For the government traditional villages in Ambon City to make the role of state saniri more effective which carries out the supervisory function as the implementation of the internal control function to prevent the occurrence of village financial management that is not in accordance with the rules and can lead to fraud. Novelty: This research was conducted in a village in Ambon City which has the status of a traditional village whose village government system upholds local customs and wisdom so that it is different from other villages based on administrative area.

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