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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 Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality Yusrifalda, Amalia; Firmansyah, Amrie
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.v4i2.105

Abstract

Research aims: This study examines the influence of intellectual capital on tax audit quality at the Directorate General of Taxes and explores the potential moderating role of information technology in the relationship between intellectual capital and tax audit quality. Design/Methodology/Approach: Focusing on public human capital (PHC), public structural capital (PSC), and public relational capital (PRC), the study employs PLS-SEM analysis on primary data obtained from 35 Tax Auditors (FPP) in the DKI Jakarta region. Research findings:  The results show that PRC has a positive effect on tax audit quality, while PHC and PSC do not have a significant impact on tax audit quality. Furthermore, no moderating effect of information technology was found on the relationship between PHC, PSC, or PRC and tax audit quality. Theoretical contribution/Originality: This study findings highlight the importance of building strong relationships to enhance tax audit quality, while human and structural capital plays no significant role in this context. Practitioner/Policy implication: The study recommends integrating technology and optimizing business processes by the Directorate General of Taxes to achieve high-quality tax audits. Additionally, the findings can enrich policymakers' insights to improve the efficiency and effectiveness of the policies implemented and foster further discussion on managing intellectual capital to achieve sustainable public sector goals in Indonesia.
AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY Patty, Brigitte Liony; Mulyadi, JMV; Sailendra; Harnovinsah; Ahmar, Nurmala
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.v4i1.107

Abstract

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.
STRATEGI PENGHINDARAN PAJAK DAN KUALITAS LAPORAN KEUANGAN: PERAN LEVERAGE SEBAGAI PEMODERASI Herwanda, Reyhan; Firmansyah, Amrie
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.v4i1.110

Abstract

This study aims to determine the effect of tax avoidance on the quality of financial reporting using leverage as a moderating variable. In this study, the quality of financial reporting, as the dependent variable, uses the Beneish M-Score, and tax avoidance, as the independent variable, uses the effective tax rate (ETR). The sample of this study uses manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Using purposive sampling, this study uses 19 companies with 57 observations. This study uses a quantitative approach with multiple linear regression analysis for panel data. The results show that tax avoidance positively affects financial reporting quality, and leverage weakens the positive effect of tax avoidance on the quality of financial reporting. This study recommends that accounting standard setters create standards that can prevent the practice of manipulating financial statements.
Pengaruh Profitabilitas, Leverage, Liquidity, dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Kasus Perusahaan Perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2020) Oktari, Natasha; Yantiana, Nella; Noviarty, Helisa
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.v4i2.39

Abstract

Research aims: This study aims to analyze the influence of Profitability, Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable. The object of this research is banking companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. Design/Methodology/Approach: This study uses secondary data, and sampling is done using the purposive sampling method. From the entire set of companies, 34 companies were selected that met the criteria for testing. The collected data was then analyzed using regression techniques and moderated regression analysis (Islam et al., 2020), with the assistance of Eviews software for data processing. Research findings:  The results of the study show that profitability and liquidity have a significant influence on tax avoidance. Conversely, leverage and capital intensity do not have an influence on tax avoidance. Additionally, the results indicate that firm size can moderate the influence of profitability and leverage on tax avoidance. However, firm size cannot moderate the influence of liquidity and capital intensity. Theoretical contribution/Originality: This study provides an original contribution by examining the role of firm size as a moderating variable in the relationship between profitability, leverage, liquidity, capital intensity, and tax avoidance in the banking sector in Indonesia. Practitioner/Policy implication: The implications of this research are that it can be used by regulators and policymakers to understand the factors influencing tax avoidance in the banking sector. Banks can use these findings to optimize their financial strategies related to profitability and liquidity. Regulators can also consider firm size when designing tax policies for the banking sector
Determinants of Dividend Policy and Their Implications for Firm Value Using the Signaling Model Putri, Nadia Ayuni; Hitten, Akhmad; Heniwati, Elok
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.v4i2.41

Abstract

Research aims: This study aims to analyze the effect of profitability, capital structure,      and free cash flow on company value, with dividend policy as an intervening variable in banking companies. Design/Methodology/Approach: The research uses secondary data obtained from banking companies listed on the Indonesia Stock Exchange for the period 2014-2020. A total of 45 companies constituted the population, and purposive sampling was used to select 19 companies that met the criteria for testing. Data analysis was conducted using the Partial Least Square (PLS) method with the SmartPLS version 3.2.8 software. Research findings: The results revealed that profitability has a significant positive effect on dividend policy, while capital structure has no effect on dividend policy. Free cash flow, on the other hand, shows a significant positive effect on dividend policy. Furthermore, profitability has a significant positive effect on company value, and capital structure also positively and significantly affects company value. However, free cash flow has no effect on company value, and dividend policy does not influence company value.   Theoretical contribution/Originality: This research contributes to the understanding of the dynamics between profitability, capital structure, free cash flow, dividend policy, and company value, particularly within the context of the banking sector. Practitioner/Policy implication: The findings provide insights for practitioners and policymakers in banking companies to better align profitability and dividend policy to enhance company value. Research limitation/Implication: The study is limited to banking companies listed on the Indonesia Stock Exchange during 2014-2020 and may not generalize to other sectors or time periods.
Management Control System in Higher Education Institutions and Its Role on Performance: Does Gender Matter? Sofyani, Hafiez; Puji Utami , Tiyas; Yani, Indah
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.v4i2.116

Abstract

Research aims: This study examines the effect of management control system (MCS) implementation consisting of three dimensions: input, output, and behavioural, on the performance of study programs in private Higher Education Institutions (HEIs). Also, this study tests whether there is a moderating impact of gender. Design/Methodology/Approach: This study uses a questionnaire survey approach and statistical hypothesis testing. The population of this study is permanent lecturers at private HEIs in Indonesia who and are subject to the MCS policy. Meanwhile, the SEM-PLS technique was used to test the hypothesis. Research findings:  Involving 291 lecturers as samples, this study found that in overall data, output and behavioural controls had a positive effect on performance, while input controls did not. The results of moderation testing using a split sampling indicated that in the Male group only behavioural control had a positive influence on performance. Meanwhile, in the female group, behaviour and output control influence performance. In other words, gender moderates the relationship between output control and performance, which means that output control needs to be emphasized more in women. Theoretical contribution/Originality: This study presents a new discussion on how MCS policies aimed at improving the performance of HEIs need to pay attention to gender issues. Practitioner/Policy implication: In fact, women and men have different ways of working and levels of sensitivity in responding to certain information and policies. Therefore, in the case of implementing MCS in HEIs, slight differences in treatment regarding gender differences are needed to make MCS have an optimal impact on performance.
Strategic Ownership Dynamics: Unveiling the Impact of Business Strategy and Performance on LQ 45 Manufacturing Stock Prices Junianto, Prima Ayu Novita; Utama, Anak Agung Gde Satia
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.v4i2.118

Abstract

Research aims: This study delves into the intricate dynamics between business strategy, corporate performance, and managerial ownership structure, and their collective impact on stock prices within the manufacturing sector of the LQ 45 index from 2019 to 2023. By juxtaposing State-Owned Enterprises (SOEs) with non-SOEs, this research uncover nuanced insights into how strategic decisions and ownership configurations influence market valuation. Design/Methodology/Approach: This research presents comprehensive analysis employs robust quantitative methods, incorporating financial metrics, performance indicators, and stock price movements to draw correlations and infer causations. Research findings:  The findings highlight distinct patterns and discrepancies between SOEs and Non-SOEs, emphasizing the pivotal role of ownership structure in shaping strategic effectiveness and market perception. Theoretical contribution/Originality: The theoretical contribution of this study lies in its exploration of the interplay between business strategy, corporate performance, and managerial ownership structure within the context of the manufacturing sector in Indonesia, specifically focusing on the LQ 45 index from 2019 to 2023. Practitioner/Policy implication: This study not only contributes to the existing body of knowledge but also provides actionable insights for investors, policymakers, and corporate leaders aiming to optimize strategic frameworks and enhance shareholder value in the competitive landscape of the Indonesian manufacturing industry.
The Influence of Corporate Governance on Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesian Listed Companies 2021–2023 Angir, Winna Octaviana; Feliana, Yie Ke
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.117

Abstract

Research aims: This study aims to determine the effect of corporate governance on corporate social responsibility in companies. Design/Methodology/Approach: This study uses secondary data, specifically annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A total of 718 companies that meet the criteria were selected for analysis. Research findings:  This study found that board independence, women on the board, and audit committee independence had no effect on corporate social responsibility disclosure. Meanwhile, board size and ownership concentration had a significant positive effect on corporate social responsibility disclosure. Theoretical contribution/Originality: This study fills the literature gap on the influence of board of commissioners' characteristics on CSR disclosure in Indonesia and examines the differences in findings from previous studies. Practitioner/Policy implication: This research provides guidance for companies in improving governance and supports regulators in strengthening CSR regulations.
Cost Targeting in a Creative Digital Marketing Company Salam, Retno Reno Fati; Wijayati, Nureni
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.119

Abstract

Research aims: This research aims to evaluate cost control and pricing by applying the target costing concept as a method to improve the process of cost determination in a creative digital marketing agency company. Design/Methodology/Approach: This study uses document analysis and semi-structured face-to-face interview techniques. The interviews were conducted with the Chief Executive Officer, Chief Editor, Chief Business Officer, and Chief Operation Officer of the company. Research findings:  The findings indicate that the actual cost of sales incurred by the company has consistently exceeded the acceptable threshold. As a result, the gross profit margin target of sixty percent, which is set by the company, cannot be achieved. However, by applying the target costing concept, the company is able to analyze target costs for its projects so that cost control can be managed more effectively. Theoretical contribution/Originality: This research contributes to the development of cost management theory by demonstrating how the target costing method—commonly used in manufacturing industries—can be adapted and applied effectively within the service industry, specifically in the field of digital marketing agencies. Practitioner/Policy implication: The study presents four recommendations to enhance cost control and pricing: 1) Prepare a working paper for applying target costing to each project; 2) Develop standardized rate cards based on output variables for each service category; 3) Standardize the use of direct costs across all projects; and 4) Identify lower-cost alternative activities and improve the efficiency of value-adding processes.
Beyond Numbers: Unveiling The Landscape of Taxpayer Motivation Through Meta-Analysis Walzer, Michael; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.120

Abstract

Research aims: This study aims to uncover the motivations behind taxpayer compliance through a meta-analytical approach and identify potential research gaps for future exploration. Design/Methodology/Approach: The research adopts a bibliometric analysis method to examine various global factors influencing tax compliance. Data were sourced from scientific journals published between 2019 and 2020, collected using the Publish or Perish 8 application, and further processed with Mendeley and VOSviewer. Research findings:  The findings indicate that tax compliance is shaped by economic, psychological, and social factors, each aligning with the Theory of Planned Behaviour framework Theoretical contribution/Originality: Provides a conceptual basis and data for the development of further academic research in the field of tax compliance. Practitioner/Policy implication: The insights generated from this study are expected to offer strategic value for the Indonesian government in formulating more effective fiscal policies, particularly to increase the tax ratio by deepening the understanding of compliance determinants  

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