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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 48 Documents
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The Effect of Financial Performance on Firm Value: Good Corporate Governance as Moderating Variable Bingar Violita Dwi Andayu
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.v5i1.121

Abstract

Research aims: This study intends to examine how financial performance, assessed through ROA, DER, CR, and PE, impacts Firm value, with GCG and managerial ownership acting as a moderating factor, in technology firms within Indonesia. Design/Methodology/Approach: This research adopts a quantitative explanatory framework using secondary data derived from financial report documents of technology companies registered on the Indonesia Stock Exchange (IDX) for the period 2021–2023. From a total of 48 companies, 35 were selected using purposive sampling based on criteria such as regularly releasing audited financial statements. The study employed panel data with a pooled data method and was analyzed through Moderated Regression Analysis (MRA). Research findings:  The findings indicate that ROA, DER, CR, and PER together affect Firm value. To some extent, ROA and DER significantly influence Firm value, whereas CR and PER do not. GCG, represented by managerial ownership, does not influence the connection between financial performance and firm value. Theoretical contribution/Originality: This study provides insights into the limited role of GCG in shaping the impact of financial performance on firm value, particularly in technology companies post-pandemic. Practitioner/Policy implication: The results indicate that corporate management ought to prioritize enhancing profitability and the efficiency of capital structure, while reassessing the strategic importance of managerial ownership in governance. Research limitation/implication: This research focuses on technology firms listed on the IDX from 2021 to 2023 and may not accurately represent conditions in different industries or periods.
Phenomenological Study in Revealing Village Fund Fraud Riskiyadi, Moh.
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.v5i1.122

Abstract

Research aims: This study aims to reveal the essence of village fund fraud committed against the village and its officials. Design/Methodology/Approach: This study uses an existential phenomenology approach to reveal the essence of village fund fraud in Nemor Village. Research findings: The study's results indicate that village fund fraud is seen from the village development planning meeting (Musrenbangdes) only ceremonial, the village secretary and treasurer are merely symbols, the BPD is controlled by the village head and community participation is tightly closed. The motivations behind village fund fraud are greed, opportunity, need, and disclosure. Theoretical contribution/Originality: This study examines village fund fraud differently. Revealing the essence underlying the occurrence of village fund fraud Practitioner/Policy implication: Factors causing village fund fraud must be signs for stakeholders to mitigate village fund fraud.
Determinants of Performance: A Case Study on Micro, Small, and Medium Enterprises in Kampar Regency Novita Indrawati; Kurniawan, M. Taufik
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.v5i1.123

Abstract

Research aims: This study aims to determine the effect of the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy on the performance of micro, small and medium enterprises (MSMEs) in Kampar Regency, Riau Province, Indonesia. Design/Methodology/Approach: The research method used is quantitative with a survey approach. The population in this study were all MSMEs in Kampar Regency, with a sample size of 150 MSMEs selected using accidental sampling technique. The data collection technique was carried out through distributing questionnaires directly to respondents. Data analysis uses multiple linear regression to test the effect of each independent variable on the dependent variable. Research findings:  The results showed that the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy had a significant effect on the performance of MSMEs. Theoretical contribution/Originality: These findings emphasize the importance of increasing the capacity of MSME actors in terms of financial recording, entrepreneurial attitudes, innovation development, and understanding of financial literacy to support improved business performance. Practitioner/Policy implication: The study recommends that MSMEs need for training and mentoring for MSME actors in financial reporting, strengthening entrepreneurial spirit, enhancing innovation, and improving financial literacy to boost business performance.
PENGARUH AUDIT TENURE DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING (Studi pada Auditor Inspektorat Daerah Se-Provinsi Sulawesi Tengah) Dina; Abdul Pattawe; Fikry Karim
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.112

Abstract

Research aims: This study examines the effects of audit tenure and locus of control on audit quality, with auditor independence as an intervening variable, among Regional Inspectorate auditors in Central Sulawesi Province, Indonesia. The research is grounded in attribution theory, which explains auditor behavior as a function of internal and external factors. Design/Methodology/Approach: Using a quantitative research approach, data were collected through questionnaires distributed to regional inspectorate auditors and analyzed using structural equation modelling. Research findings: The results reveal that audit tenure has a negative but insignificant effect on auditor independence and does not significantly influence audit quality. These findings indicate that the length of audit engagements in the public sector does not compromise or enhance audit quality, given the mandatory nature of audit assignments, standardized procedures, and strong regulatory frameworks. Conversely, locus of control has a positive and significant effect on both auditor independence and audit quality, suggesting that auditors with a strong internal locus of control are better able to maintain objectivity and produce high-quality audits. Auditor independence is also found to have a positive and significant impact on audit quality and to mediate the relationship between locus of control and audit quality, although it does not mediate the relationship between audit tenure and audit quality. Theoretical contribution/Originality: This study contributes to the public-sector auditing literature by highlighting the dominant role of internal psychological attributes over structural factors in determining audit quality and provides practical implications for auditor development and governance in regional inspectorates.
The Impact of Green Accounting on Firm Value: The Mediating Role of Company Growth David Seand Rafael Lubis; Meilda Wiguna; Nur Azlina
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.124

Abstract

Research aims: This study examines the effect of green accounting on firm value with company growth as a mediating variable. The increasing demand for corporate sustainability has encouraged firms to integrate environmental considerations into their accounting practices. Design/Methodology/Approach: Using a quantitative research approach, this study analyses secondary data obtained from companies that implement green accounting practices. The data are analysed using mediation analysis to evaluate both direct and indirect relationships among variables. Research findings: The results indicate that green accounting has a positive and significant effect on firm value. Furthermore, green accounting also positively influences company growth, thereby enhancing firm value. The mediation test reveals that company growth partially mediates the relationship between green accounting and firm value. These findings suggest that implementing green accounting not only strengthens corporate growth but also increases firm value by improving stakeholder trust and long-term sustainability performance. Theoretical contribution/Originality: This study contributes to the literature on sustainable accounting by providing empirical evidence on the strategic role of green accounting in enhancing firm value.
The Relationship between ESG Practices and Banking Performance in Indonesia Haryono; Elok Heniwati; Syarif M Helmi
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.138

Abstract

Research aims: This study examines the impact of environmental, social, and governance (ESG) factors on the financial performance of banks in the Indonesian banking sector. The analysis explores the relationship between 25 ESG pillar dimensions and bank performance indicators from 2019 to 2023. Design/Methodology/Approach: A 129 data observation from 42 Indonesian banks was analyzed using three regression models to assess the influence of ESG initiatives on financial indicators. ESG dimensions, measured as dummy variables based on annual report disclosures, serve as independent variables, while performance indicators, measured using accounting and market variables, serve as dependent variables. Research findings: The findings indicate that environmental factors do not have a significant impact on bank performance, while social and governance factors show a positive and significant influence. These results suggest that Indonesian banks focusing on social and governance initiatives are likely to achieve better financial outcomes. Theoretical contribution/Originality: The study offers practitioners and academics a set of empirically validated ESG predictors relevant to bank performance.
Akuntabilitas Aset Sumber Daya Alam (Ekosistem Di Lahan Gambut) Dalam Kerangka Seea Di Kabupaten Kubu Raya Provinsi Kalimantan Barat Elok Heniwati; Elisabeth Sedah
APSSAI ACCOUNTING REVIEW Vol 6 No 1 (2026): April (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v6i1.99

Abstract

Research aims: This study analyzes the accountability of natural resource assets in peatland ecosystems within the framework of the System of Environmental-Economic Accounting – Ecosystem Accounting (SEEA EA). Design/Methodology/Approach: The study uses a qualitative case study of community agricultural activities in Kubu Raya Regency, West Kalimantan. Data were collected through in-depth interviews with farmers, government reports, agricultural statistics, and environmental documents. Data analysis used an interactive model based on the SEEA Ecosystem Accounting interpretive approach. Research findings: The results indicate that peatlands function as ecosystem assets that generate various ecosystem services, particularly provisioning services, such as agricultural produce serving as a source of community income. Existing accountability patterns remain dominated by program reporting and budget utilization, and information about the condition of peat assets, ecosystem services, and environmental benefits has not been systematically integrated. Theoretical contribution/Originality: This study proposes the concept of ecological accountability as a form of public accountability that positions the condition of ecological assets, ecosystem services, and natural resource sustainability as integral components of the accountability system. The findings reinforce the relevance of implementing SEEA Ecosystem Accounting to support peatland management that is more transparent, sustainable, and oriented toward community well-being.
Assessing Indonesia's Readiness to Integrate Water Accounting into Green Fiscal Policy Amrie Firmansyah
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.137

Abstract

Research aims: This study aims to map the readiness for integrating water accounting into Indonesia's green fiscal governance by developing a conceptual framework that links water accounting data, public fiscal systems, and the effectiveness of environmental expenditure as the foundation for designing an environmental budget tagging model. Design/Methodology/Approach: The study employs a scoping review approach, synthesizing national and international policy documents related to water management, sustainability reporting, and fiscal governance. Research findings: The study finds that Indonesia has achieved conceptual, regulatory, fiscal, and institutional readiness to adopt water accounting within its green fiscal governance system. The existing statistical infrastructure aligns with the principles of environmental-economic accounting, while the Climate Budget Tagging mechanism provides a fiscal foundation that can evolve into a comprehensive Environmental Budget Tagging system encompassing water-related expenditures. Theoretical contribution/Originality: This study extends the literature by explicitly connecting water accounting with fiscal policy mechanisms, integrating perspectives from environmental–economic accounting, climate governance, sustainability reporting, and public sector accounting into a single conceptual framework applicable to policy design. Practitioner/Policy implication: The findings provide a foundation for policymakers to integrate water-related data into fiscal decision-making, promoting transparent and evidence-based environmental budgeting. Embedding water accounting within fiscal systems can strengthen the efficiency, accountability, and sustainability of public spending, aligning it with national green development goals. Research Limitation/Implication: The study is conceptual in nature and limited to publicly available documents; future research may conduct empirical assessments to validate fiscal-environmental linkages and measure the effectiveness of implementation.

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