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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 10 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2025): November" : 10 Documents clear
The Influence of AIS, TQM, and Internal Control on the Performance of F&B Franchises in Bengkulu City Prayoga, Imam Hazazi; Martiah, Lisa
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.4944

Abstract

Purpose: With the increasing franchise performance, it is expected to open more job opportunities, increase regional income, and contribute to local economic growth. Methodology/approach: This study used an associative method with a quantitative approach. The sample used was 37 respondents. Data collection was carried out by distributing questionnaires, tested and analyzed using SPSS software. Data analysis was carried out using the multiple linear regression method. Results/findings: Based on research findings, the three variables, namely Accounting Information Systems, Total Quality Management (TQM), and Internal Control, have been proven to have a significant influence on improving the performance of F&B franchises in Bengkulu City. Conclusions: This study shows that Accounting Information Systems, Total Quality Management (TQM), and Internal Control have a positive and significant impact on the performance of F&B franchises in Bengkulu City. Accounting Information Systems have the strongest influence with a significance value of 0.001, followed by TQM with a significance value of 0.019, and Internal Control with a significance value of 0.048. Limitations: The scope of the research is limited, the focus of the research only covers the food and beverage sector, this research uses a cross-sectional design, namely it is carried out at a certain time, so it cannot describe the dynamics or changes in variables over time. Contribution: The contribution of this research lies in strengthening empirical evidence the importance of integration between information systems, quality management, and internal control in improving organizational performance, especially in the F&B franchise sector and for business actors and franchise managers in developing more effective and data-based internal management strategies.
The Effect of Dividend Policy, Earnings Volatility, and Leverage on Stock Price Volatility Khasanah, Umi; Wijaya, Lihan Rini Puspo; Sidik, M. Muhayin A.
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5232

Abstract

Purpose: This study aims to measure the effect of dividend policy, earnings volatility, and leverage on the stock price volatility of retail companies during the period 2020-2024. Methodology/approach: The study utilizes secondary data obtained from the financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. The sample was selected using purposive sampling, and multiple regression analysis was conducted using SPSS 26 software test the hypotheses Results/findings: The study shows that dividend payout ratio, dividend yield, earnings volatility, and leverage simultaneously influence stock price volatility. The adjusted R2 value of 0,127 indicated that the four independent variables explain 12,75 of the variation in stock price volatility. Conclusions: Stock price volatility of retail companies is influenced by earnings volatility and leverage. However, the dividend payout ratio and dividend yield do not have a significant effect on stock price volatility. Limitations: This study only covers dividend policy, earnings volatility, and leverage variables, without considering external factors such as macroeconomic condition or industry characteristics. Contribution: These findings are useful for companies in evaluating financial performance, for investors in assessing investment risk, and for academics as a reference regarding the relationship between financial structure and stock price volatility.
The Influence of the Fraud Hexagon on Financial Statement Fraud Using the Beneish M-Score Model Rabbani, Kartika; Fadli, Fadli
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.4900

Abstract

Purpose: This study aims to investigate and analyze the influence of hexagon fraud elements on financial statement manipulation in mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study also uses the Beneish M-Score Model as a detection tool to assess the likelihood of fraud occurrence. Methodology/approach: A quantitative approach was employed using a logistic regression model. A purposive sampling method was applied, resulting in 63 company-year observations over three years. The independent variables consist of six elements of the fraud hexagon: pressure (proxied by external pressure), opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in directors), arrogance (managerial ownership), and collusion (political connection). Results/findings: Ineffective monitoring and managerial ownership were found to have a significant effect on financial statement fraud. On the other hand, external pressure, change in auditors, change in directors, and political connections were not statistically significant. The Nagelkerke R Square value of 78.1% indicates a high predictive power of the model. Conclusions: Not all elements of the Fraud Hexagon contribute to financial statement fraud in the mining sector. Limitations: The study is limited to the mining sector with an observation period of only three years. It also does not include other potential variables that may affect fraud. Contribution: This study provides novelty by expanding the application of the Fraud Hexagon theory in the mining industry and by demonstrating the effectiveness of the Beneish M-Score as a fraud detection model in this specific context.
The Influence of Capital Structure, Profitability, and Company Growth on Company Value ludwiga, Sevira Adellia; Dewi, Anita Kusuma; Nurmala, Nurmala
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5282

Abstract

Purpose: The purpose of this study is to examine the effect of capital structure, profitability, and company growth on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2020–2024. Methodology/Approach: This study was conducted using a quantitative approach. The data was collected from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange. The analysis was carried out using Microsoft Excel and SPSS 27 software. The method used for testing was multiple linear regression analysis. Results/Findings: The results showed that capital structure and profitability had a significant positive effect on firm value, while company growth did not have a significant effect on firm value. Conclusions: It can be concluded that firm value in transportation and logistics companies is more influenced by how efficiently they manage capital and generate profits than by growth opportunities. Limitations: This study is limited to secondary data from financial statements and does not consider qualitative factors or macroeconomic variables that may influence firm value. Contribution: This research contributes to the field of financial management, especially in helping investors and company management understand which internal financial factors most influence firm value in the transportation and logistics sector in Indonesia.
Oil and Gas Marketing Strategies in the Global Energy Market Jumaah, Abbas Ali
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5443

Abstract

Purpose: This study aimed to determine the prevalence and determinants of routine immunization default among mothers of children aged 0–59 months in Ido Local Government Area (LGA), Oyo State, Nigeria, and to evaluate the effectiveness of implemented catch-up strategies. Methodology/approach: A descriptive cross-sectional study was A cross-sectional study of 420 mothers used questionnaires and SPSS 26 for analysis, with logistic regression identifying predictors of default. Key informant interviews with healthcare providers assessed catch-up strategies and barriers. Results/findings: The study revealed an immunization default rate of 34.8%. The main reasons cited for defaulting included lack of awareness of return dates (41.2%), long distances to health facilities (26.5%), and vaccine stock-outs (19.3%). Significant predictors were maternal education level (p=0.002), place of delivery (p=0.015), and knowledge of immunization schedules (p<0.001). Catch-up strategies such as house-to-house visits, SMS reminders, and mobilization by religious and traditional leaders were moderately effective but insufficient in hard-to-reach areas. Conclusions: Routine immunization defaulting persists as a significant public health challenge in Ido LGA. Socioeconomic, educational, and systemic barriers hinder full coverage, necessitating more robust interventions Limitations: The cross-sectional design restricts causal inference, and self-reported data may introduce recall bias. Contribution: The study provides empirical evidence to strengthen catch-up strategies and guide policy toward equitable immunization coverage.
Evolution of Academic Literature on Tax Regulation: A Bibliometric Approach 2015-2025 Sopriyanti, Mita; Santoso, Rachmat Agus; Fitriana, Fitriana
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.4589

Abstract

Purpose: This research aims to trace the development of literature related to tax regulations in various countries including articles published from 2015 to 2025 using bibliometric methods based on the analysis of Co-occurrence units All keywords, Bibliographic coupling unit country and documents. Methodology/approach: Bibliometric analysis methodology was conducted on 191 articles between 1976 and 2025. Data was obtained from Scopus meta data which was then analyzed using Vosviewer. Results/findings: In conclusion, the topic of "taxation" is most frequently discussed in academic articles. Indonesia is the country most involved in research on tax regulations. Furthermore, Ormeno-Perez's (2023) paper shares the most references with other papers, although it remains under-cited. Conclusion: The study reveals that “Taxation” dominates bibliometric research from 1976–2025, with Indonesia showing the strongest research linkage. These findings enrich taxation literature and highlight opportunities for further exploration of themes such as digital taxation, tax compliance, and tax justice. Limitations: Collaboration between researchers is still limited, meaning that there has not been much cooperation between authors on this topic. Some new documents have also not had much influence because they have not been published for a long time. In addition, this study only focuses on certain keywords, so there may be other tax topics that have not been covered. Contribution: This research helps map the development of tax studies during 2015–2025. The results can be a reference for further research, especially for those who want to explore new themes. This study also encouraged other researchers to collaborate more and expand tax research topics.
The Influence of Green accounting, Sustainability Report Disclosure and Environmental Performance on Firm Value Azzahra, Amalia Cahya; Damayanti, Damayanti; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5386

Abstract

Purpose: This study aims to examine the effect of green accounting, sustainability report disclosure, and environmental performance on firm value of companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants during 2019-2023. Methodology/approach: a quantitative approach was employed using secondary data from annual reports, financial statements, and sustainability reports of the sample companies. Purposive sampling was applied, resulting in 30 companies that met the criteria. Data analysis was conducted through multiple linear regression with SPSS version 25. Results/findings: The results indicate that green accounting and environmental performance have a positive and significant effect on firm value, while sustainability report disclosure shows a negative significant effect. Simultaneously, the three independent variables significantly affect firm value with an adjusted R 2 of 18.8%, suggesting that other variables outside the model explain the remaining variation. Conclusions : The study concludes that environmentally based practices such as green accounting and strong environmental performance strengthen legitimacy and investor confidence. However, sustainability report disclosure has not yet been perceived as value-added information in the Indonesian context. Limitations: The study is limited by the possibility that the effects of sustainability practices may not be visible in the short term. Companies are advised to improve environmental standards and separate environmental costs from CSR to enhance transparency. Contribution: This research contributes to the accounting and sustainability literature by providing empirical evidence on the role of environmental practices in firm value. The findings are useful for companies, regulators, policymakers in strengthening sustainability practices and improving long-term corporate reputation.
The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector Alfrida, Santika; Yuniarti, Evi; Mareta, Fitri
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5532

Abstract

Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 infrastructure companies listed on the IDX. The samplewas selected using purposive sampling technique. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. The independent variabels are PAF size (dummy variable), profitability (ROA), and solvency (DAR). Data analysis was conducted using multiple liniear resression with SPSS. Results/findings: The results indicate that PAF size has no significant effect on audit delay, profitability has a positive effect on audit delay, and solvency significantly affect audit delay. Conclusions: The findings highlight that audit delay in infrastructure companies is influenced more by profitability and solvency rather than PAF size. Higher profitability tends to increase audit delay due to the complexity of financial transactions, while higher solvency reduces audit delay since companies with better financial structure are easier to audit Limitations: This study only focuses on infrastructure companies for the 2021-2024 period and uses limited financial ratios as proxies. Contribution: This study adds evidence on audit delay in the infrastructure sector and provides insights for investors, regulators, and management to assess the timeliness of financial reporting.
The Effect of Financial Literacy, Overconfidence, and Herding Behavior on Application-Based Investment Decisions Zima, Zahrul; Dharma, Fitra; Susilowati, Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5587

Abstract

Purpose: This study examines the influence of financial literacy, overconfidence, and herding behavior on investment decisions made through digital-based applications. It aims to determine which cognitive and behavioral factors most significantly shape investors’ decision-making in the digital era. Methodology: The research applies a quantitative approach using a survey method involving 400 individual investors in Sumatra, Indonesia, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The analysis covered the outer model (validity and reliability) and the inner model (path coefficients and significance testing). Results/findings: The results indicate that financial literacy, overconfidence, and herding behavior each have a positive and significant effect on application-based investment decisions. These findings show that knowledge, self-confidence, and social influence play vital roles in shaping investors’ behavior in digital investment platforms. Conclusions: Investors’ decisions in digital applications are influenced by both cognitive and social psychological factors, supporting behavioral finance theory, which asserts that investment behavior is not entirely rational. Limitations: This study is limited to individual investors in Sumatra and uses self-reported data, which may cause response bias. It also excludes external factors such as market volatility, emotional regulation, and platform usability that could affect investment behavior. Contribution: This research enriches behavioral finance literature by examining financial literacy, overconfidence, and herding behavior together in the context of digital investment platforms in Indonesia, offering new empirical evidence on their combined influence on investment decisions.
Determinants of MSME Performance in Karawang Regency Ferina, Lia; Widyaningsih, Dewi
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5639

Abstract

Purpose: The objective of this research is to determine the impact of financial literacy, fiscal intensification, financial capital, and digital adoption on MSME business performance in Karawang Regency. Methodology/approach: A quantitative method was applied in this study using a survey of 60 respondents. The collected data were processed with IBM SPSS Statistics 25 software, employing multiple linear regression along with validity, reliability, and classical assumption testing. Results/findings: Based on the analysis, all research instruments were proven valid and reliable, and the data were normally distributed, heteroscedastic, and free from multicollinearity issues. Each of the four independent variables shows a positive and significant effect on MSME business performance, where digital usage has the highest influence, with a regression coefficient of 0.679. Conclusions: The findings indicate that the combined influence of financial literacy, fiscal intensification, financial capital, and digital adoption significantly enhances MSME business performance. Among these, digital adoption plays the most dominant role, indicating that embracing technology is key to improving competitiveness and business growth. Limitations: Despite the fact that numerous other factors also affect MSME performance, only four variables were used. Additionally, the short study duration makes it impossible to record long-term changes in MSME company dynamics, and the use of a closed-ended questionnaire may induce subjective bias. Contribution: It is projected that this research will generate new contributions to the scientific development of financial management and entrepreneurship while offering a clearer understanding of the key factors impacting MSME performance in the digital age.

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