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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 23 Documents
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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.
Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK Thalib, Mohamad Anwar; Monantun, Widy Pratiwi
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2367

Abstract

Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values. Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence. Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers. Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions. Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.
Auditor Reputation Moderates the Impact of Tax Avoidance and Tax Compliance on Firm Value Suwaldiman, Suwaldiman; Rheina, Adella
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2539

Abstract

Purpose: This study tests and analyses the impact of tax avoidance and tax compliance on the value of firms with an auditor's reputation as a moderator in manufacturing firms listed on the Indonesia Stock Exchange in 2015-2019. Methodology/approach: The sampling technique uses purposive sampling and produces a total sample of 106 companies, resulting in 530 observation samples. The data used is Secondary data were obtained from the Indonesian Stock Exchange website and Yahoo Finance. Multiple linear regression analysis was used in this study. Results/findings: The study revealed that tax avoidance has a positive impact on firm value; tax compliance has a positive impact on firm value; the auditor's reputation does not strengthen the impact of tax avoidance on the value of the firm; and the auditor's reputation does not strengthen the impact of tax compliance on the value of the firm. Limitations: This study is limited to manufacturing firms listed on the IDX for 2015-2019. Contribution: This study contributes to investors’ investment decisions based on companies’ tax avoidance and compliance. The intensity of tax avoidance and tax compliance has been proven to affect firm value; therefore, these two variables can be used to predict firm value.
Pengaruh Total Asset Turnover, Return on Asset, Struktur Aset, dan Ukuran Perusahaan terhadap Kebijakan Hutang Primita, Juika; Rolanda, Ivo
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.2570

Abstract

Purpose: To assess the impact of total asset turnover, return on assets, asset structure, and company size on debt policy in companies within the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021. Methodology/approach: The research sample consists of 13 companies in the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021, using the Purposive Sampling technique. Multiple linear regression analyses were conducted using SPSS version 22. Results/findings: The results indicate that total asset turnover and return on assets have a significant negative impact on Debt Policy. However, Asset Structure and Company Size do not have an impact on Debt Policy. Limitations: This study only utilizes 4 (four) independent variables: total asset turnover, return on assets, asset structure, and company size. The period considered was only 6 years, from 2016 to 2021. This study focuses exclusively on manufacturing companies within the automotive and component subsectors listed on the Indonesia Stock Exchange (IDX). Contribution: The results of this research are expected to assist companies in making decisions and considerations to optimize their operations in line with the company's objectives. To enhance their size, companies are advised to manage and utilize resources, such as assets, debts, and equity, effectively and efficiently. With proper management, this attracts investors to invest in their capital.
Pengelolaan Dana Transfer dan Saldo Anggaran Lebih terhadap Belanja Modal Pemerintah Daerah Jawa Barat Yuliansyah, Rahmat; Wasif, Said Khaerul; Pratama, Bayu; Krisnando, Krisnando
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2576

Abstract

Purpose: The purpose of this study is to manage transfer funds and budget balances over capital expenditures in the West Java government. Method: This study uses a descriptive quantitative approach, measuring the management of transfer funds and excess budget balances in 27 districts/cities of West Java Province, 2017 – 2020 period. Using secondary data, data collection techniques using the documentation method through the websites djpk.kemenkeu.go.id and jabarprov.go.id, by testing all research samples. Results: The results show that the higher the transfer funds, the higher the local government's capital expenditure. The Excess Budget Balance (EBB) is decreasing, indicating a decline in government spending on capital. Limitation: Data collection during the Covid-19 pandemic resulted in limited research data obtained Contributions: Contributions, especially for the West Java regional government in managing transfer funds and SAL, as well as other regional governments and the research community.
Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum Thalib, Mohamad Anwar; Kumadji , Dimas; Edis , Edis; Saikim, Fitri S.
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2620

Abstract

Purpose: This research aims to photograph the accounting implemented by Drinking Water Depot entrepreneurs, which requires local wisdom values Methodology/approach: this research uses a spiritual (Islamic) paradigm. Islamic ethnomethodology is the approach. The type of method used is qualitative. There are two types of data collection in the form of: structured interviews and passive participant observation. The informants were selected using a purposive sampling technique. Results/findings: The study shows two accounting practices by Drinking Water Depot entrepreneurs, namely capital accounting practices. The capital used by Drinking Water Depot entrepreneurs comes from bank loans, leasing, and personal money. Furthermore, accounting practice takes the form of a simple recording method; Drinking Water Depot entrepreneurs carry out simple records on paper, and other informants only record accounting related to business development capital in memory. This accounting practice lives with local cultural values in the form of huyula (help). This value is reflected in establishing a Drinking Water depot business, which is not limited to obtaining material benefits but also aims to help residents obtain clean water closer to where they live. Limitations: the limitations of this research lie in the informants; this study has not provided information from drinking water depot users/customers Contribution: the contribution of this research is to present the concept of accounting practices by Drinking Water Depot entrepreneurs based on local wisdom values in the form of huyula (help)
Resources, Events & Agents (REA) Sebagai Solusi Pada Siklus Pendapatan & Pengeluaran Kas : Tinjauan Empiris Pratama, Bayu; Yuliansyah, Rahmat; Hartanti, Dian; Khaerul, Said; Amaliati, Desi; Krisnando, Krisnando; Shenurti, Elloni
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2629

Abstract

Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient. Method: Using qualitative methods with a case approach that occurred in the company. Primary data by conducting interviews with the object under study. As well as secondary data by documenting matters related to the income and expenditure cycle. Result: The results of the research are that the implementation of the income cycle has been running according to the specified function. However, the expenditure cycle is not running adequately. It is recommended for the application of cycles, companies can make plans for company goods and adjust cash records with established accounting standards. The cycle of income and cash disbursements in the documentation of cash receipts and cash outflows is not sequential, in which case it is recommended that the company plan a list of company goods and record cash in accordance with operating standards and procedures (SOP) and accounting standards and is equipped with regulations regarding punishment for office facilities misused by employees. Contribution: This research contributes to understanding the implementation and design of an accounting information system for the income and cash disbursement cycle using real data models in organizations. Limitation: The implementation of the Accounting Information System only covers the Revenue and Cash Expenditure cycles of the company that have been running so far.
Apakah Persepsi Mahasiswa penting dalam Karier Auditor?: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Sari, Eka Lala; Handayani, Nur Tiara; Lestari, Rahmawati Indah; Amanda, Tiara Audia; Chahyani, Zahra Fauziah
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.2638

Abstract

Purpose: This study analyzes the perceptions that influence accounting students at Bhayangkara University Jakarta Raya in choosing a career as an auditor through several indicators. Methodology/Approach: The approach used was descriptive and quantitative. The sample in this study comprised 87 students from Bhayangkara University, Jakarta, Raya. Data were collected through questionnaires distributed to students using a purposive sampling method and processed using SPSS with classical assumptions and hypothesis testing. Results: The results indicate that financial rewards, professional training, professional recognition, and social value have negative and insignificant effects on accounting students’ interest in a career as an auditor. The work environment variable, market considerations, and personality have a positive and significant effect on accounting students’ interest in their career as an auditor. Limitations: (1) The number of samples that did not represent all populations must be carefully determined. (2). A normality test was performed using a scatter plot. Further research can utilize the Kolmogorov test so it can more precisely Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research elaborated the perception regarding auditor career.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern Handayani, Wuri Septi; Aulia, Syifa
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3079

Abstract

Purpose: This study aims to analyze the effect of profitability, liquidity, company size, and solvability on going concern audit opinions Methodology: This research was conducted in the energy sector recorded on the Indonesia Stock Exchange for the 2018-2022 period. This study used the purposive sampling method, with samples obtained from as many as 55 companies. The analysis technique used in this study was logistic regression analysis with the analytical tool IBM SPSS ver. 22. Results: The results of this study show that profitability negatively affects going-concern audit opinion, and solvency has a positive effect on going-concern audit opinion. Meanwhile, liquidity variables and company size do not affect going-concern audit opinions. Limitations: The limitations of this study are that it only uses four variables: the object of research is limited to using energy sector companies, the period used is five years, and time, distance, and cost are limited. Contribution: This research is useful as information material and as a consideration for investors when making decisions to invest in a company.  This study was conducted to examine variables that can influence going-concern audit opinions, thus assisting management in identifying risks and taking necessary actions to improve company operations.

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