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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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Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak Mulyadin, Slamet; Anasta, Lawe
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.v2i2.3085

Abstract

Purpose: This research aims to examine the influence of tax knowledge, tax sanctions and system modernization on MSME taxpayer compliance in the East Cengkareng area, West Jakarta. Methodology/Approach: This study used a quantitative approach with data collection techniques by distributing questionnaires and observations. The sample in this study comprised 100 MSME taxpayer respondents who met the criteria for having the largest NPWP in East Cengkareng. A random sampling method was used in this study. Hypothesis testing was performed using multiple linear regression analysis. Results: This study shows that tax knowledge influences taxpayer compliance. Tax sanctions affect taxpayer compliance, and system modernization has no effect on taxpayer compliance. Limitations: The results of this study may only apply to the East Cengkareng area in West Jakarta, and cannot be directly generalized to other regions or the general population. Contribution: This means that taxpayers’ tax knowledge regarding taxation will guarantee that they will be more compliant in carrying out their tax obligations.
Pengaruh Komisaris Independen, Leverage, dan Financial Distress terhadap Manajemen Laba : Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Musdjalifah, Sabnah; Kalbuana, Nawang; Wangsih, Ingkak Chintya
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.v2i2.3107

Abstract

Purpose: This study analyzes the impact of independent commissioners, leverage, and financial distress on earnings management in the transportation and logistics sectors listed on the Indonesia Stock Exchange during the period 2018 – 2022. Research Methodology: The method employed was quantitative research, with the dependent variable being earnings management. The independent variables examined include independent commissioners, leverage, and financial distress. The study selected 85 companies using the purposive sampling method. Data analysis was conducted by testing the classical assumptions and hypotheses using multiple regression. Results: The findings indicate that independent commissioners do not influence earnings management, while leverage and financial distress have a significant negative impact on earnings management. Limitations: The study only utilizes 3 (three) independent variables: independent commissioners, leverage, and financial distress. The period considered was only 5 (five) years, from 2018 to 2022. This study focuses exclusively on the transportation and logistics sectors listed on the Indonesian Stock Exchange (IDX). Contribution: For investors, it is hoped that it can provide information to be more aler when reading or analyzing financial reports and for company management, it is hoped that it will be useful for internal parties in the company so that it can be used a basis for argumentation when making policy decisions.
Pengaruh Total Asset Turnover Dan Corporate Governance Terhadap Kinerja Keuangan Sebelum Pandemi Dan Saat Pandemi Covid-19 Almega, Echa Septa; Yuliansyah, Yuliansyah
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.v2i2.3117

Abstract

Purpose: This study aims to determine the simultaneous and partial influence of independent variables, namely institutional ownership and Total Asset Turnover (TATO) on the dependent variable, namely Return On Assets (ROA). Methodology/approach: The population used in this study is the population of processed food sector companies listed on the Indonesia Stock Exchange from 2017 to 2022 totaling 19 companies. Meanwhile, the samples used in this study were 98 samples of processed food companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The data collection technique in this study used the Purposive sampling method. The data analysis techniques used in this study are Normality Test, Multicollinearity Test, Heteroscedasticity, Autocorrelation Test, Simultaneous Significance Test, Individual Parameter Significance Test, and Coefficient of Determination. Results/findings: Based on the results of this study, it can be concluded that TATO has a positive effect on ROA while SKI has a negative effect on ROA in processed food companies on the IDX for the 2017-2022 period. Limitations: The limitations in this study are that there are only two fundamental factors, namely Total Assets Turnover and Corporate Governance, and the sample used is only processed food industry companies that do not represent all sub-sectors of other companies. Contribution: This research can be used as a literature reference for future research, especially research on Total Assets Turnover and Corporate Governance.

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