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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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INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Yulindisti, Elga; Helmi, Syarif M.
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.v4i1.52

Abstract

The study examines the effect of intellectual capital on financial performance. The independent variable is intellectual capital measured with value-added intellectual capital (VAIC) and its components: value-added human capital (VAHU), value-added capital employed (VACA), and structural capital value added (STVA). In contrast, the dependent variable is financial performance as measured by the return on assets (ROA) and return on equity (ROE). The moderating in this study is firm size as measured by the total assets. This sample consists of 190 samples of the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2017-2021. The finding is that VAIC has a significant effect on financial performance, and VAHU and VACA have a significant effect on financial performance. In comparison, STVA has no significant effect on financial performance. Firm size moderates the relationship between VAIC, VAHU, and VACA on financial performance. While firm size failed to moderate the relationship between STVA and financial performance.
KINERJA PERUSAHAAN SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KOMPENSASI EKSEKUTIF Anggraini, Laila; Fahmi, Muhammad; Espa, Vitriyan
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.v3i1.54

Abstract

This study aims to determine the impact of company size and leverage on executive compensation with company performance as moderation using quarterly data from Indonesian banking sectors from 2016 to 2021. The data was analyzed using multiple linear and moderated regression analyses (MRA). The results indicate that company size has a positive effect on executive compensation. Meanwhile, leverage proxied by debt to asset (DAR) does not affect executive compensation. In moderation, the results show that return on assets (ROA) and operating expenses towards operating income (BOPO) have succeeded in moderating the impact of company size on executive compensation. Furthermore, while BOPO manages to moderate leverage proxied by DAR on executive compensation, it fails to moderate the relationship between leverage and executive compensation.
PENGARUH PENGUNGKAPAN AUDIT INTERNAL TERHADAP BIAYA AUDIT Widiar, RR. Wulan Indri; Faisal, Faisal
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.v3i1.65

Abstract

This study examines the content of internal audit disclosures and their effect on audit fees. The sample consisted of 188 public companies listed on the Indonesia Stock Exchange in 2018. The analysis techniques used include content analysis, descriptive analysis, and multiple regression analysis. The results showed that the mean disclosure of internal audit information is 56.99%. Information related to the existence of internal audit and internal audit structure are the items most disclosed by the entire company. Mean disclosures by sector show that property, real estate, and building construction are the most disclosed sectors (60.93%). The results of the regression analysis show that internal audit disclosure has no effect on audit fees. However, if the disclosures are grouped under general and specific disclosures, specific internal audit disclosures have a negative effect on audit fees. As a result of these findings, specific internal audit disclosures may indicate that the firm being effectively monitored and controlled may be influencing audit fees.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fattah, Nur Waina; Damayanti, Ratna Ayu; Idris, Muhammad Istiyansyah Ulman
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.v3i1.70

Abstract

The purpose of this research is to identify the relationship between the quality of local government financial reports and factors such as human resource competence, the use of accounting information systems, and internal control systems. In 2023, the Majene Regency's regional apparatus organization hosted this study. A total of 30 samples were used for this study's quantitative, causal approach. Each sample included two respondents. This study's questionnaire took the form of a declarative statement. In this study, multiple linear regression was employed to analyze the data. Analysis of the data demonstrates that the quality of local government financial reports is positively and significantly impacted by human resource competency, the implementation of accounting information technologies, and internal control systems.
Peran Komite Audit dalam Hubungan antara Metode Nilai Wajar dengan Biaya Audit: Studi Kasus Di ASEAN Ghofananda, Viva Nuralifiya; Mita, Aria Farah
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.v3i1.72

Abstract

This research discusses the impact of the fair value method on fixed assets, audit fees, and audit committees in ASEAN. The samples of the research are 277 manufacturing companies listed in the Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange, Philippine Stock Exchange, and Thailand Stock Exchange from 2014 to 2016. The results of the study found that companies that use the fair value method through a revaluation model to measure their fixed assets have higher audit fees than those that use the historical cost method. In addition, there is a moderation effect of audit committee competencies on the relation of fair value method to audit fee. The findings prove that the accounting and financial competencies of the audit committees reduce audit fees imposed on companies using the fair value method for fixed assets.
PENGHINDARAN PAJAK, TRANSFER PRICING, MEKANISME GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Rahmawati, Anisa Jasni; Novita Indrawati; Al Azhar L; Sofyan, Azhari
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.v3i1.73

Abstract

This study aims to analyze the effect of transfer pricing, good corporate governance, corporate social responsibility, and the return on assets on tax avoidance in mining companies in Indonesia. The sample in this study was 19 mining companies selected using a purposive sampling method. Data were analyzed using multiple linear regression. The study’s results prove that the mechanism of good corporate governance has a significant negative effect on tax avoidance. Moreover, corporate social responsibility has a significant positive effect on tax avoidance. Meanwhile, transfer pricing and return on asset returns have no effect on tax avoidance. This research suggests that corporate social responsibility needs to be considered as an indicator in disclosing tax avoidance practices, while good corporate governance can have a positive impact on preventing companies from committing tax avoidance.
CSR PT. Kaltim Prima Coal: Nyata atau Tidak? Puspitasari, Ayu
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.v3i1.81

Abstract

The purpose of this research is to comprehend and analyze the semiotic and rhetorical aspects of disclosure in PT. Kaltim Prima Coal's Corporate Social Responsibility Report. This study is descriptive qualitative and employs the content analysis method. The findings of the study show that KPC has implemented CSR and has paid close attention to social and environmental issues. This is done with the goal of establishing a positive corporate image. The research findings have been supported by triangulation of data sources through news coverage in the mass media demonstrating various CSR activities carried out by KPC, ensuring that the rhetoric on KPC's CSR disclosure is appropriate.
THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Darmiani; Muliati; Ansar, Muhammad
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.v4i1.101

Abstract

This study examines and analyzes the effect of firm size, enterprise risk management, and intellectual capital on firm value with good corporate governance as a moderating variable using sample mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The data analysis method used is Partial Least Square with WarpPLS 7.0 software. The results indicate that a significant and positive partial effect of firm size has a significant positive effect on firm value. Still, enterprise risk management and intellectual capital have indicated a significant and negative partial effect on firm value. Regarding the moderation effect, most findings show that GCG does not moderate the relationship between enterprise risk management and intellectual capital on firm value.
PENGARUH SPI, SAKD, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH Chair, Zalsa Bila Maulida Kemal; Tarjo
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.103

Abstract

Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government. Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0. Research findings:  This research indicates that the internal control system and the use of information technology significantly affect the quality of financial reports. Meanwhile, the regional financial accounting system does not affect the quality of financial reports. Theoretical contribution/Originality: This study introduces a new variable, namely Utilization of Information Technology, to examine the impact of internal control systems, regional financial accounting systems, and the utilization of information technology on the quality of financial reporting in local governments in urban areas. Practitioner/Policy implication: The study offers recommendations for local governments to enhance internal controls, optimize regional financial accounting systems, and utilize technology to improve financial reporting quality. These findings can also guide policymakers in creating regulations that promote accountability and transparency in financial management practices.
ANALISIS BENEISH M-SCORE DALAM MENDETEKSI INDIKASI FRAUD LAPORAN KEUANGAN Anggraeni, Fitri Nur; Tarjo
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.v4i1.104

Abstract

This research aims to detect indications of fraud in a financial report using the Beneish M-Score. PT TIMAH Tbk is a mining sector company used as the object of this research. This type of research is a case study with a descriptive approach. The kind of data used is secondary data in the form of the annual financial report of PT TIMAH Tbk for 2018 - 2022. The data collection method uses literature study and documentation methods to obtain the required data. The data analysis technique uses the Beneish M-Score Model with index ratio analysis techniques. The research results show that in 2018 and 2019, PT TIMAH Tbk was classified as a manipulator company, while in 2020, 2021, and 2022, it was classified as a non-manipulator company. At PT TIMAH Tbk, all the DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA ratios prove that there are indications of financial report fraud, so these ratios can be used as a tool to detect fraud in PT TIMAH Tbk's financial reports.

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