cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@penerbitgoodwood.com
Phone
+6282171350950
Journal Mail Official
admin@penerbitgoodwood.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
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 43 Documents
 1   2   3   4   5 
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak Mulyadin, Slamet; Anasta, Lawe
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3085

Abstract

Purpose: This research aims to examine the influence of tax knowledge, tax sanctions and system modernization on MSME taxpayer compliance in the East Cengkareng area, West Jakarta. Methodology/Approach: This study used a quantitative approach with data collection techniques by distributing questionnaires and observations. The sample in this study comprised 100 MSME taxpayer respondents who met the criteria for having the largest NPWP in East Cengkareng. A random sampling method was used in this study. Hypothesis testing was performed using multiple linear regression analysis. Results: This study shows that tax knowledge influences taxpayer compliance. Tax sanctions affect taxpayer compliance, and system modernization has no effect on taxpayer compliance. Limitations: The results of this study may only apply to the East Cengkareng area in West Jakarta, and cannot be directly generalized to other regions or the general population. Contribution: This means that taxpayers’ tax knowledge regarding taxation will guarantee that they will be more compliant in carrying out their tax obligations.
Pengaruh Komisaris Independen, Leverage, dan Financial Distress terhadap Manajemen Laba : Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Musdjalifah, Sabnah; Kalbuana, Nawang; Wangsih, Ingkak Chintya
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3107

Abstract

Purpose: This study analyzes the impact of independent commissioners, leverage, and financial distress on earnings management in the transportation and logistics sectors listed on the Indonesia Stock Exchange during the period 2018 – 2022. Research Methodology: The method employed was quantitative research, with the dependent variable being earnings management. The independent variables examined include independent commissioners, leverage, and financial distress. The study selected 85 companies using the purposive sampling method. Data analysis was conducted by testing the classical assumptions and hypotheses using multiple regression. Results: The findings indicate that independent commissioners do not influence earnings management, while leverage and financial distress have a significant negative impact on earnings management. Limitations: The study only utilizes 3 (three) independent variables: independent commissioners, leverage, and financial distress. The period considered was only 5 (five) years, from 2018 to 2022. This study focuses exclusively on the transportation and logistics sectors listed on the Indonesian Stock Exchange (IDX). Contribution: For investors, it is hoped that it can provide information to be more aler when reading or analyzing financial reports and for company management, it is hoped that it will be useful for internal parties in the company so that it can be used a basis for argumentation when making policy decisions.
Pengaruh Total Asset Turnover Dan Corporate Governance Terhadap Kinerja Keuangan Sebelum Pandemi Dan Saat Pandemi Covid-19 Almega, Echa Septa; Yuliansyah, Yuliansyah
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3117

Abstract

Purpose: This study aims to determine the simultaneous and partial influence of independent variables, namely institutional ownership and Total Asset Turnover (TATO) on the dependent variable, namely Return On Assets (ROA). Methodology/approach: The population used in this study is the population of processed food sector companies listed on the Indonesia Stock Exchange from 2017 to 2022 totaling 19 companies. Meanwhile, the samples used in this study were 98 samples of processed food companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The data collection technique in this study used the Purposive sampling method. The data analysis techniques used in this study are Normality Test, Multicollinearity Test, Heteroscedasticity, Autocorrelation Test, Simultaneous Significance Test, Individual Parameter Significance Test, and Coefficient of Determination. Results/findings: Based on the results of this study, it can be concluded that TATO has a positive effect on ROA while SKI has a negative effect on ROA in processed food companies on the IDX for the 2017-2022 period. Limitations: The limitations in this study are that there are only two fundamental factors, namely Total Assets Turnover and Corporate Governance, and the sample used is only processed food industry companies that do not represent all sub-sectors of other companies. Contribution: This research can be used as a literature reference for future research, especially research on Total Assets Turnover and Corporate Governance.
Literasi, Sikap, Inklusi, Perencanaan Keuangan terhadap Perilaku Manajemen Keuangan UMKM Batik di Kabupaten Purrbalingga Putri, Galih Mutiara; Koesoemasari, Dian S.P.; Rokhayati, Isnaeni
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3344

Abstract

Purpose: This study aims to determine and analyze the effect of financial literacy, financial attitudes, financial inclusion, and financial planning on financial management behavior on UMKM Batik players in Purbalingga Regency. Research methodology: This research uses quantitative methods by distributing questionnaires to respondents. The data analysis in this study was carried out with the help of IBM SPSS software version 26. The population in this study was 95 using random sampling technique with a sample size of 75 respondents who were UMKM Batik business actors in Purbalingga Regency. Results: The results showed that financial literacy, financial attitudes, financial inclusion and financial planning have a positive and significant influence on financial management behavior on UMKM Batik actors in Purbalingga Regency. Limitations: The R-Square value is quite low at 49.9%. Based on this, there are about 50.1% other factors that influence financial management behavior in this study, such as financial knowledge, income, education level, and personality. Contribution: This research can be used as an academic literacy reference related to financial management behavior in UMKM in terms of financial literacy, financial attitudes, financial inclusion, and financial planning. The results of the study can also be used as a benchmark for UMKM Batik actors in implementing financial literacy, financial attitudes, financial inclusion, and financial planning in UMKM.
Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR Sari, Anggi Nofita; Oktavia, Reni; Widiyanti, Ade
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3498

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.
Pengaruh Return on Asset, Return on Equity, Debt to Equity Ratio, dan Price Earnings Ratio terhadap Return Saham: Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Tercatat di Bursa Efek Indonesia periode 2018 – 2023 Heryaman, Dony; Anasta, Lawe
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3537

Abstract

Purpose: This research aims to determine the effect of Return on ssets (ROA), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER) on stock returns in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018 - 2023 period. Research methodology: The sampling method uses a purposive sampling method by applying certain characteristics so that a total sample of 9 companies is obtained. The test uses multiple linear regression analysis to test the independent variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER) on the dependent variable, namely stock returns. Results: Based on the results of the partial t-test, it shows that the ROA and DER variables have a partial effect on stock returns. Meanwhile, ROE and PER have no partial effect on stock returns. Meanwhile, the results of the F-simultaneous hypothesis test show that return on assets, return on equity, debt to equity ratio, and price earnings ratio have a simultaneous effect (together) on stock returns with a significant value of 0.00<0.05. Limitations: This study is limited to 9 companies in the property and real estate sector and the 2018-2023 period, so the results may not fully represent the entire industry or broader market conditions. Contribution: This study aims to provide practical insights for companies in enhancing stock returns and attracting investors, while offering investors key financial ratios for informed decision-making. It also serves as a reference for future research.
Analisis Partisipasi Investor dalam Menyampaikan LKPM Online: Studi Kasus di Kabupaten Klungkung Suryani , Ni Luh Putu; Widnyani , Ida Ayu Putu Sri; Dewi, Nyoman Diah Utari
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3184

Abstract

Purpose: The purpose of this research is to improve the effectiveness of the targeted monitoring system so that it can increase the responsiveness and participation of investors in submitting LKPM online. And also to identify and analyze the factors that become obstacles that hinder such participation. So that the government can monitor investment developments, ensure smooth business and provide an outline in formulating future policies, in order to create a conducive investment climate in Klungkung Regency. Research methodology: This research uses a qualitative method. With data collection techniques through interviews, observations and documentation. The sampling technique uses purposive sampling, on 35 business actors in the Klungkung Regency area. With a qualitative analysis method, using data triangulation analysis techniques, namely combining data from interviews, observations and documentation. Result: The results of this study show a correlation between the low level of online LKPM submission and the level of investor participation in Klungkung Regency, which is still relatively low. And also obtained a picture of the causal factors originating from internal factors and external factors of investors. And obtained several alternative solutions to overcome it, including competency development, information system development, improving infrastructure quality, implementing socialization, providing technical assistance, and periodic supervision. Limitation: The limitations of this research are, with a small number of participants, namely 35 investors, it certainly cannot represent a wider population or cannot be generalized to all investors. This research was also conducted in a short time, so it could not explore the topic in depth. Contribution: This research can produce valuable data and information about the level of participation and the factors that influence it. So that it can be used as a basis for further research to evaluate the effectiveness of policies in increasing the participation of investors.
Pengaruh Target Keuangan, Transaksi Pihak Berelasi, dan Rangkap Jabatan terhadap Kecurangan Laporan Keuangan Tri Lestari, Bunga; Reni Oktavia
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.4177

Abstract

Purpose: This study aims to determine whether manufacturing companies in the consumer goods industry, classified as family businesses and listed on the Indonesia Stock Exchange, can detect financial statement fraud through financial targets, related-party transactions, and CEO dualism. Research Methodology: This study employed a quantitative approach. Based on the research criteria, the sample comprised of 11 companies. The data analysis included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Results: The findings indicate that managerial overlap and financial targets influence financial statement fraud. Conversely, related-party transactions do not influence financial statement fraud. Limitations: The variables in this study explain 42.8% of the variance in discretionary accruals, as indicated by a coefficient of determination of 0.428. The remaining 57.2% were attributed to other factors. Contribution: This study is expected to provide a deeper understanding of the potential for financial statement fraud. Therefore, management, owners, and other stakeholders should be better prepared to prevent fraud and enhance corporate resilience.
Fraud Hexagon Theory” Evaluation Framework In Procurement: A Systematic Literature Review Dewi, Sofia
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4624

Abstract

Purpose: This community service initiative aims to empower residents of Takerharjo Village by introducing sustainable agricultural practices and providing health education. The goal is to improve local welfare, enhance food security, and promote community health through innovative and practical solutions. Methodology/approach: The program was conducted in Takerharjo Village, involving 50 farmers and 30 households. Sustainable agricultural tools, such as organic fertilizers, drip irrigation systems, and pest control traps, have been introduced. Health education sessions were conducted using interactive methods, including workshops and demonstrations. Surveys and interviews were conducted to assess the community's needs and to evaluate the impact of the program. Results/findings: The initiative successfully increased agricultural productivity by 25% by adopting sustainable practices. Health education has improved community awareness of hygiene and nutrition, leading to healthier lifestyles. Participants reported higher satisfaction with, and confidence in, managing their farms and health. Conclusions: The community service initiative in Takerharjo Village demonstrated that the integration of sustainable agricultural practices and health education can significantly enhance local welfare. The adoption of organic fertilizers, drip irrigation, and pest control measures has led to a measurable increase in agricultural productivity, whereas health education has fostered better hygiene and nutritional habits among residents.. Limitations: The study was limited by the short duration of the program and the small sample size, which may affect the generalizability of the results. Contribution: This study contributes to community development, sustainable agriculture, and public health. This provides a model for other rural communities to adopt similar practices, fostering local progress and well-being.
Return Saham: Pengaruh Profitabilitas dan Kebijakan Dividen dengan Moderasi Struktur Modal Lestari, Siti; Patria, Andika; Saputra, Edi
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4659

Abstract

Purpose: This study aims to analyze the effect of profitability and dividend policy on stock returns, with capital structure as a moderating variable. Methodology: The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A total of 97 companies met the sampling criteria. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS) with WarpPLS software. Results: The results show that profitability has a significant negative effect on stock returns, while dividend policy has no significant effect. Capital structure, as a moderating variable, does not moderate independent to dependent variable. Conclusion: These findings suggest that investor do not always respond to increased profitability with higher stock return, possibly due to the influence of other factors. Additionally, Investor may not consider dividend policy as a key factor in their investment decision, as they can seek capital gains from the market without regards to capital structure as a reinforcing factor. Limitations: This study is limited by the relatively small sample size and the exclusion of other fundamental factors that may influence stock return. Contribution: This study provides useful insights for investors as a reference when making decisions to buy or sell stocks.

Page 3 of 5 | Total Record : 43

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2025): November Vol. 3 No. 2 (2025): Mei Vol. 3 No. 1 (2024): November Vol. 2 No. 2 (2024): Mei Vol. 2 No. 1 (2023): November Vol. 1 No. 2 (2023): Mei Vol. 1 No. 1 (2022): November