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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 63 Documents
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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.
Implementation of Budget Accountability to Measure Private University Financial Performance Arun, Bahrun; Kholmi, Masiyah
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.4917

Abstract

Purpose: This study explores how budget accountability is implemented as a performance measurement tool in financial management at a private higher education institution in Baubau City, Southeast Sulawesi, Indonesia. It examines factors that support or hinder the process and their relation to institutional performance. Methodology/Approach: A qualitative case study approach was used at a private Islamic university. Data collection included in-depth interviews with six financial management staff, document analysis of budget plans and financial reports, and field observation. Data were analyzed using Miles and Huberman’s interactive model. The study applied theories of public accountability, organizational performance, and good governance. Results/Findings: The study found that budget accountability is implemented through formal planning, execution, and reporting processes. However, it is largely administrative with limited use of performance indicators. Supporting factors include leadership commitment, digital financial systems, and an open organizational culture. Challenges include limited staff capacity, rigid bureaucracy, and the absence of outcome-based performance metrics. Some units have aligned budgets with outputs, but efforts are inconsistent. Conclusions: Budget accountability practices in private universities are predominantly administrative. To improve performance measurement, enhancing leadership commitment, optimizing digital systems, and fostering a participatory organizational culture are crucial. Limitations: This study is limited to one private university in Baubau City, Southeast Sulawesi, with no comparative analysis across institutions or regions, limiting the generalizability of the findings. Contributions: This study enhances understanding of budget accountability in Indonesian private higher education and provides practical recommendations for institutional leaders, contributing to the discourse on financial governance in education.
Determinants of Shopee Customer Satisfaction: Price, Product Quality, and Service Quality Epferiyansah, Adit; Pentiana, Destia; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5312

Abstract

Purpose: This study aims to analyze the influence of price, product quality, and service quality on consumer satisfaction with Shopee among Accounting students at Politeknik Negeri Lampung. Methodology/approach: A quantitative approach was employed using a survey questionnaire distributed to 100 respondents. Data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination through IBM SPSS Statistics 26. Validity and reliability tests were conducted, and outliers were removed, resulting in 94 valid respondents. Results/findings: The results indicate that product quality (beta = 0.646, p-value = 0.000) and service quality (beta = 0.557, p-value = 0.000) have a significant positive effect on consumer satisfaction, while price (beta = 0.153, p-value = 0.239) does not show a significant influence. The regression model is significant simultaneously (F = 37.041, p-value = 0.000) with an adjusted R-squared of 0.538, indicating that 53.8 percent of the variance in consumer satisfaction is explained by the independent variables. Conclutions: Product quality and service quality are the primary drivers of consumer satisfaction in e-commerce platforms. Limitations: The sample is limited to one study program and institution, and the quantitative design limits in-depth exploration of subjective reasons. Contributions: This research provides empirical evidence on youth consumer behavior in digital marketplaces within a regional context in Sumatra, Indonesia, and supports the application of Expectation Confirmation Theory in e-commerce settings.
Internal Control Systems and Follow-Up Audits of Financial Statement Quality with Government Governance as Moderating Simatupang, Valentina; Fadli, Fadli
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5407

Abstract

Purpose: This study seeks to examine how weaknesses in internal control systems and follow-up on research results on the quality of local government financial reports, with good government governance serving as a moderating variable for the 2020-2023. Methodology/approach: This research employs a quantitative approach, applies purposive sampling for data collection and utilizes PLS for the analytical testing. Results/findings: Weaknesses in internal control systems are found to negative influence the quality of local government financial report. In contrast, follow-up actions on audit finding contribute positively to improving report quality. Furthermore, the implementation of good governance has been proven to lessen the negative impact arising from internal control defecies toward the quality of financial reports. Concurrently, it also reduces intensity of the association between audit follow-up actions and the overall quality of financial statements. Conclusions: Weak internal controls reduce reporting quality, while audit follow-up improves reporting outcomes. GGG strengthens mitigation of SPI weaknesses but may weaken the effectiveness of TLHP when governance practices remain procedural rather than substantive. Strengthening substantive governance practices is crucial to improving reporting integrity. Limitations: This study is limited to the period 2020-2023, covering only regency/city governments, and uses predicates for good governance, so the results do not fully represent the broader situation. Contributions: This study expands the existing discourse on public sector accountability while providing practical guidance for local governments in enhancing the quality of financial statements by reinforcing internal controls, ensuring effective audit follow-up, and institutionalizing good governance practices.
The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels Sari, Dela Puspita; Dewi, Anita Kusuma; Damayanti, Damayanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5540

Abstract

Purpose: This study aims to analyze the effects of tax avoidance, managerial ownership, and profitability on the level of tax payments in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: This study uses secondary data from financial reports. A purposive sampling method was applied, resulting in 85 observations. Data were processed using SPSS version 25 and multiple linear regression analysis. The research includes classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). Results/findings: The results show that tax avoidance has a positive and significant effect on tax payments, managerial ownership has no significant effect, and profitability has a positive but insignificant effect. Simultaneously, the three variables significantly influenced tax payments, with results shaped by the COVID-19 pandemic and related tax policies. Conclusions: This study concludes that tax avoidance is the dominant factor affecting corporate tax payments, whereas managerial ownership and profitability do not have significant effects. However, all three variables jointly affect the tax payment levels. Limitations: This research is limited to property and real estate companies listed on the IDX during 2019–2023, therefore, the findings may not be generalizable to other sectors or periods. Contributions: This study contributes to the accounting and taxation literature in Indonesia and provides insights for policymakers, tax authorities, and company management.
The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity Ramadhanil, Ridho; Ridwansyah, Eksa; Rusmianto, Rusmianto
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5651

Abstract

Purpose: This study aims to analyze the effect of auditor reputation, firm size, and audit delay on the integrity of financial statements of companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/Approach: A quantitative approach was employed, utilizing secondary data from annual reports of LQ45 companies between 2020 and 2023. The sample, selected through purposive sampling, consisted of 41 companies (164 observations). Data analysis was conducted using multiple linear regression with classical assumption tests, using SPSS (version 27). Results/Findings: The results reveal that auditor reputation and firm size have a positive and significant impact on the integrity of financial statements, while audit delay has a negative and significant effect. Companies audited by reputable firms and those with larger assets tend to produce more reliable financial statements. In contrast, longer audit delays reduce the integrity of reports. Collectively, the three variables significantly influence financial statement integrity. Conclusions: The study concludes that auditor reputation and firm size positively affect the integrity of financial statements, while audit delay negatively impacts it. Companies with reputable auditors and larger sizes are more likely to produce trustworthy financial reports. These findings emphasize the importance of corporate governance and audit quality in ensuring financial transparency. Limitations: This study is limited to companies listed in the LQ45 index, using secondary data from 2020–2023, limiting generalizability. Contributions: The study provides empirical evidence on factors affecting financial statement integrity and offers insights for regulators, auditors, and investors to enhance reporting transparency.
The Determinants of Audit Quality: Audit Tenure, Audit Committee, and Audit Capacity Stress Sudarmadi , Sudarmadi; Lasmana, Sadam
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5709

Abstract

Purpose: This study examines the effect of auditor tenure, audit committee composition, and audit capacity stress on audit quality in food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methodology/approach: A quantitative associative approach was applied using secondary data from the IDX. The sample consisted of 29 companies over five years (145 observations), selected through purposive sampling. Panel data regression analysis was conducted using EViews 12. Results: The results show that auditor tenure, audit committee, and audit capacity stress do not have a significant partial effect on audit quality. However, simultaneously, these variables significantly influence audit quality. Conclusions: Individually, the variables do not determine audit effectiveness, but collectively they influence audit outcomes. This indicates that audit quality depends on the interaction of multiple factors. Firms and regulators should emphasize auditor competence, independence, and workload management. Limitations: This study focuses only on manufacturing firms, particularly the food and beverage subsector, limiting generalizability to other industries. Contributions: This study provides insights for public accounting firms and regulators in improving audit quality and understanding its determinants in the manufacturing sector.
Corporate Social Responsibility, Leverage, and Firm Size on Tax Aggressiveness in Indonesia Sani, Cici Sabrina Kirani; Dewi, Anita Kusuma; Ridwansyah, Eksa
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5731

Abstract

Purpose: This study aims to analyze the effects of corporate social responsibility, leverage, and firm size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Methodology/approach: This study uses secondary financial report data with purposive sampling, yielding 88 observations. Tax aggressiveness is measured by Effective Tax Rate (ETR), with CSR and firm size as Dummy Variables and Leverage (DER) as an independent variable, analyzed using multiple linear regression in SPSS. Results/findings: The results show that Corporate Social Responsibility (CSR) has a positive but insignificant effect on tax aggressiveness; leverage has a positive and significant effect on tax aggressiveness; and firm size has a negative and significant effect on tax aggressiveness. Conclusions: The results show that tax aggressiveness in energy sector companies is more influenced by leverage and firm size than by CSR, where higher leverage increases tax aggressiveness, while larger firms tend to be less aggressive due to greater public scrutiny. Limitations: The research is limited to energy companies listed on the IDX during 2020–2023, so the findings may not be generalized to other sectors or periods Contributions: This study provides empirical evidence of tax aggressiveness in the energy sector and insights for investors, regulators, and management regarding the factors influencing corporate tax compliance.

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