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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 Integration Effect of Technical and Psychological Aspects on Occupational Fraud Disclosure Fauzan, Zulfikar
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.v4i2.6007

Abstract

Purpose: This study aims to examine the influence of investigative audits, professional judgment, and whistleblowing systems on occupational fraud disclosure, with the locus of control as a moderator. Methodology/approach: This study uses a quantitative approach with Partial Least Squares (PLS) analysis. Data were collected through questionnaires distributed to internal auditors who attended professional training at Yayasan Pendidikan Islam Al-Azhar (YPIA) in 2025. Data analysis was performed using SmartPLS 4. Results: Investigative audits (? = 0.332; P = 0.000; t = 10.294), professional judgment (? = 0.336; P = 0.000; t = 10.100), and whistleblowing systems (? = 0.201; P = 0.000; t = 6.630) positively affect occupational fraud disclosure. Locus of control strengthens the effect of professional judgment (? = 0.120; P = 0.007; t = 2.691) and whistleblowing systems (? = 0.079; P = 0.024; t = 2.258) but does not strengthen the effect of investigative audits (? = 0.056; P = 0.117; t = 1.568). Conclusions: This study provides a new theoretical contribution by proving that effective disclosure of occupational fraud is not only determined by technical aspects but is also influenced by individual psychological aspects. Limitations: This research is limited to one professional training institution, the sample used is only internal auditors, and only three independent variables are used. Contributions: The findings of this study contribute to the audit literature and can be used by organizations and internal auditors to improve the effectiveness of fraud disclosure.
Intellectual Capital, Sustainability Report, and the Performance of Financial Sector Companies Komalasari, Mimi; 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.v4i2.6230

Abstract

Purpose: This study aims to examine the effect of Intellectual Capital and Sustainability Report disclosure on firm performance in financial sector companies listed on the Indonesia Stock Exchange. Research methodology: This study adopts a quantitative research design using secondary data obtained from financial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 92 companies, yielding 368 firm-year observations selected through purposive sampling. Intellectual Capital is measured using the Value-Added Intellectual Coefficient (VAIC™), while Sustainability Report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) Standards. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q. Data analysis is conducted using panel data regression with a fixed effects model. Results: The findings show that Intellectual Capital positively and significantly affects ROA, indicating improved profitability, but negatively affects Tobin’s Q, suggesting the market does not fully value intellectual capital. Sustainability Report disclosure has no significant effect on ROA but negatively affects Tobin’s Q. Conclusions: Overall, Intellectual Capital contributes to accounting-based performance but is not yet positively reflected in market valuation, while Sustainability Report disclosure has not generated immediate financial or market benefits in the financial sector. Limitations: This study is limited to financial sector companies during the post-pandemic period and relies on firm-specific effects captured by the fixed effects model. Contributions: This study extends the Resource-Based View and Stakeholder Theory by showing how Intellectual Capital and Sustainability Report disclosure affect both accounting- and market-based performance in Indonesia’s financial sector.
English English: English Sijabat, Maria Marsitta Gabe; Wijayanti, Indah Oktari
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.v4i2.6415

Abstract

Purpose: This inquiry aims to empirically analyze the influence of audit committee effectiveness, environmental performance, and corporate disclosure levels on the intensity of carbon emission reporting. The study focuses on corporate entities within the basic materials sector officially quoted on the Indonesia Stock Exchange throughout the 2020–2024 observation window. Research Methodology: This study employs a quantitative causal-associative design, analyzing 80 observations from 16 basic materials companies selected via purposive sampling on the IDX. Secondary data were aggregated from annual and sustainability reports, corporate websites, Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) ratings, and IDX databases. Hypotheses were tested using multiple linear regression and diagnostic assessments via IBM SPSS Statistics. Results: The results of the F-test indicate that audit committee effectiveness, environmental performance, and corporate disclosure simultaneously exert a significant influence on carbon emission transparency. However, the t-test results reveal a divergent pattern: while audit committee effectiveness and corporate disclosure demonstrate a positive and statistically significant impact, environmental performance remains statistically insignificant. Conclusions: Transparency in carbon emissions is more strongly affected by the quality of internal governance and media exposure than by environmental performance achievements. Limitations: Limited access to some historical documents for the period 2020–2024. Contributions: Beyond advancing the scholarly literature on green accounting, these findings offer actionable insights for regulatory bodies and management to improve the quality of carbon-related disclosures.

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