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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 43 Documents
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KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN Widayanti, Novita Christy; Damayanti, Theresia Woro
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.51 KB) | DOI: 10.26418/apssai.v1i2.15

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.
Beyond Budgeting: Konsep Anggaran Alternatif Masa Depan Wardayati, Siti Maria; Hidayatullah, Arif; Prahesti, Lina Rendra; Arafi, M. Wahyu Rahmadani Is
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.761 KB) | DOI: 10.26418/apssai.v1i2.22

Abstract

This study intends to explore the concept and implementation of beyond budgeting in an era where environmental change is happening rapidly. The study adopts a systematic literature review from various articles and information from Internet sites. This study states that the dynamics of rapid environmental change have caused the traditional budget function to become suboptimal, so alternative budgeting methods with other methods have been implemented, for example, through the concept of better budgeting and beyond budgeting. Furthermore, the new concept developed is beyond budgeting because this concept provides freedom for capable people from top-down performance contracts with certain restrictions to obtain adequate resources to consistently increase the company's profitability.
Audit Apakah Urutan Bukti Audit dan Tindakan Supervisi Mempengaruhi Ketepatan Auditor Menilai Bukti Audit? (Penelitian Eksperimental) Illa Susilawati; Apandi, R. Nelly; Widarsono, Agus
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.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DI KOPERASI Farabi, Ferro Al; Saebani, Akhmad
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.v2i2.34

Abstract

This study aims to determine the effect of technology Advancement, work experience, education, and training on the effectiveness of accounting information systems. The population of this research is the management of the Savings and Loans Cooperative of the Sub-Department of Food Security, Maritime Affairs, and Agriculture of the City of Adm. South Jakarta. This research uses purposive sampling technique and obtains 50 savings and loan cooperative administrators as respondents, this type of research is quantitative research. The research data were analyzed using multiple linear regression method using a significance level of 5% (0.05). The results of this study indicate that work experience and training have an influence on the effectiveness of accounting information systems, while technology Advancement and education have no effect on the effectiveness of accounting information systems.
Biaya Audit Ditinjau dari Efektivitas Komite Audit, Peluang Investasi, Kendala Finansial dan Komplekitas Perusahaan Molan, Agustiana Yudith; Megawati Oktorina
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.v2i2.35

Abstract

The purpose of this study to examine the effect of audit committee effectiveness, investment opportunities, financial constraints and company complexity on the audit fee. This study uses a sample of companies listed on the IDX in 2016 – 2020 which disclose audit fees. The method to analyze the data using multiple linear regression analysis. The results shows that the effectiveness of the audit committee decrease audit fee. The investment opportunities and the company complexity increase the audit fees. However, the results of the study do not prove any significant effect of financial constraints on the audit fee. Suggestions for further research are that the company complexity is measured by the number of subsidiaries, including other factors such as corporate governance, size of public accounting firm, sales volatility and industrial sector. Keywords: Audit Fee; Company Complexity; Financial Constraints; Investment Opportunities
Persepsi Karyawan terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PTS XYZ di Semarang) Herawati, Lisa Dwi; Hastuti, Theresia Dwi
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.v2i2.38

Abstract

This study aims to determine employee perceptions of the role of internal audit at PTS XZY in Semarang as a new division and can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach at PTS XYZ. The data collection methods of this research are interviews, observation and documentation. The result of this research is that employees' perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame.
Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Azmiyanti, Rizdina; Suhartini, Dwi
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.v2i2.40

Abstract

This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD Suma, Eki Puspita
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.v2i2.44

Abstract

Rumah Sakit Umum Daerah (RSUD) “MDj” adalah rumah sakit milik pemerintah yang bertujuan untuk meningkatkan pelayanan kepada masyarakat. Rumah sakit membutuhkan kinerja yang baik untuk mencapai tujuan. Penelitian ini bertujuan untuk menganalisis kinerja RSUD “MDj” dengan menggunakan balanced scorecard dari perspektif keuangan, pelanggan, proses bisnis internal serta pembelajaran dan pertumbuhan pada tahun 2019-2021. Penelitian ini merupakan penelitian kualitatif dengan bentuk studi kasus. Hasil penelitian menunjukkan bahwa perspektif keuangan untuk rasio aktivitas dikategorikan tidak sehat. Perspektif pelanggan serta pertumbuhan dan pembelajaran dikategorikan sangat sehat. Perspektif bisnis internal dikategorikan tidak ideal karena berada di bawah standar Kementerian Kesehatan Republik Indonesia.
Determinan Determinan Kecurangan Laporan Keuangan Menggunakan Teori Fraud Pentagon Dengan Komite Audit Sebagai Variabel Moderasi Suganda, Nurdiyanti
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.21

Abstract

This research aims to examine and analyze the determinants of financial reporting using the theory of fraud pentagon with the audit committee as the moderating variable. The research sample consisted of 26 companies for five years; thus, the number of companies was 130. Data analysis technique for panel data regression model using WarpPLS 7. The results of this study state that opportunity and rationalization affect financial statement fraud. pressure, ability, and arrogance do not affect the financial statements. The audit committee can moderate the effect of opportunity on financial statement reporting. In contrast, the audit committee on the financial statements cannot moderate the influence of pressure, rationalization, ability, and arrogance.
Pengaruh Aspek Keuangan dan Non Keuangan Terhadap Opini Audit Pada Pemerintah Daerah Kabupaten dan Kota di Republik Indonesia Iswari, Yuni; Apandi, R. Nelly Nur; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.45

Abstract

The purpose of this research was to examine the influence of financial aspects (local original income [PAD] and capital expenditure [BM]) as well as non-financial or human resource aspects (dynasty politics [PD], political background [LBPol], and educational background [LBPen]) on audit opinion [OA] on district and city government in Indonesia. The data were processed using a quantitative descriptive method followed by correlation analysis. Based on data processing, it was concluded that the political dynasty variable (PD) and political background (LBPol) had an effect on audit opinion, while the variables of local revenue (PAD), capital expenditure (BM), and educational background (LBPen) had no effect on audit opinion (OA). This research uses purposive sampling with the criteria that the regional government has a percentage of achievement of own-source revenue at intervals of 50%-150%, then for the percentage of achievement of capital expenditure at intervals of 50%-100%. Therefore, for further research, it is expected to use population data. The benefits of this research are expected to be a reference for further research.  

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