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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 81 Documents
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Tax Literacy, Digital Tax System Perception, and Awareness as Determinants of Prospective Taxpayers’ Tax Morale Hardini Ariningrum; Muhammad Lutfi; Eka Yunita; Lintang Fadila; Dini Mayaswari
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p159-172.2026

Abstract

Purpose: This study aims to examine the effects of tax literacy, perceived ease of use of the Core Tax System, and tax awareness on the tax morale of prospective taxpayers, particularly accounting and taxation students in Bandar Lampung.Research Methodology: The study used a quantitative approach, collected data by giving questionnaires to 85 students who were studying accounting, with a focus on taxation. The data were analyzed using PLS-SEM through the SmartPLS 4.0.Results: The results indicate that tax literacy has a positive and significant impact on tax morale, whereas ease of using the Core Tax System has a negative impact. Having a good understanding of taxes can have a positive and significant impact on people's willingness to pay taxes. The R-square value of 0.586 shows that tax literacy, how easy people find the Core Tax System to use, and their level of tax awareness together account for 58.6% of the differences in tax morale.Conclusions: Tax literacy and tax awareness are important factors in strengthening the tax morale of prospective taxpayers, whereas perceived ease of the Core Tax System alone does not significantly influence tax morale.Limitations: This study is limited to accounting and taxation students in Bandar Lampung, which could limit how widely the results can be applied to potential taxpayer groups.Contributions: This study adds to the field of taxation by combining tax literacy, views on digital tax systems, and awareness of taxes into a framework that helps explain tax morale among future taxpayers.
Job Market Considerations, Financial Rewards, Family Environment, and Accounting Knowledge on Public Accountant Career Interest Mei Dinda Nirmalena; Nurmala Nurmala; Destia Pentiana; Eksa Ridwansyah
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p1-18.2026

Abstract

Purpose: This study examines how job market considerations, financial rewards, family environment, and accounting knowledge relate to public accountant career interest among vocational accounting students.Research Methodology: A cross-sectional Google Forms survey at Politeknik Negeri Lampung provides 95 complete response records. A reflective PLS-SEM model with five items per construct was analyzed using SmartPLS 4.0.Results: Job market considerations (β = 0.158; p = 0.185) and financial rewards (β = 0.051; p = 0.673) are nonsignificant. Family environment (β = 0.236; p = 0.008) and accounting knowledge (β = 0.276; p = 0.005) are positive and significant. R² is 0.279; adjusted R² is 0.247.Conclusions: Family support and perceived accounting knowledge are associated with career interest, subject to sampling and measurement limitations.Limitations: The 95 analyzed records remain unreconciled with 93 students in the eligibility roster. Family environment has AVE of 0.452, and knowledge is self-assessed.Contributions: The findings inform career guidance by comparing opportunity and reward beliefs with family support and perceived capability in a TPB-informed model.
Determinants of Cash Holding in Basic Materials Companies Listed on the Indonesia Stock Exchange Nathasya Grace Evelyne; Damayanti Damayanti; Indriyani Indriyani; Umarudin Kurniawan
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p19-40.2026

Abstract

Purpose: This study examines the relationships between profitability, net working capital, capital expenditure, and cash holding in IDX-listed basic materials companies during 2021–2025.Research Methodology: Purposive sampling yielded 78 companies and 390 company-year observations. After removing 10 outliers, 380 remained; the final ANOVA implies 379 regression observations. SPSS 26 was used for a natural-log model with the reported Cochrane–Orcutt adjustment.Results: Profitability and net working capital have positive significant coefficients (p < 0.001); capital expenditure is insignificant at 5% (p = 0.596). The joint test is significant (F = 39.739; p < 0.001). R-squared is 0.241 and adjusted R-squared is 0.235.Conclusions: The reported associations support H1, H2, and H4, but do not establish causal effects or an optimal cash balance.Limitations: The findings depend on sample and estimation adjustments. Cash-inclusive working capital, the asset-change investment proxy, omitted variables, and diagnostic limitations restrict interpretation.Contributions: This study extends contemporary corporate liquidity research by integrating trade-off theory, pecking order theory, and precautionary cash-holding motives to explain corporate cash accumulation. The findings provide sector-specific evidence that profitability and working capital are positively associated with cash reserves, while capital expenditure shows no significant relationship, offering insights into liquidity management in emerging markets.
Accountability, Transparency, and Community Participation in Village-Owned Enterprise Financial Management in Tunggul Ida Rohmawati; Destia Pentiana; Umarudin Kurniawan; Evi Yuniarti
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p41-56.2026

Abstract

Purpose: This study examines accountability, transparency, and community participation in financial management at BUMDes Tunggul Mandiri, Pekon Tunggul Pawenang, Indonesia.Research Methodology: This quantitative case study analyzes Likert-scale questionnaires from 46 managers, village officials, and community representatives. Multiple linear regression was conducted using IBM SPSS Statistics 25.Results: Accountability (β = 0.461, p < 0.001), transparency (β = 0.249, p = 0.032), and community participation (β = 0.299, p = 0.012) have positive significant associations with financial management. The joint test gives F(3, 42) = 14.902, p < 0.001; R² = 0.516 and adjusted R² = 0.481.Conclusions: The findings are consistent with stewardship mechanisms of answerability, informed trust, and alignment with community priorities. They do not establish causality or statistically proven coefficient dominance.Limitations: The single-enterprise design, stakeholder self-reports, overlapping measurement dimensions, and inconsistent role classifications limit interpretation and generalization.Contributions: The study extends stewardship-informed analysis to a BUMDes with commercial and social responsibilities, comparing three governance principles within one stakeholder setting. Practical implications include regular reconciliations, accessible reporting, and documented follow-up to community concerns, subject to further evaluation.
Board Gender Diversity and Environmental, Social, and Governance Disclosure during the Pandemic Ratna Septiyanti; Anton Elfrino Trisanto; Yudithia Yudithia; Wahyo Yuniartoto; Elmyra Zerlina
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.v3i1.7715

Abstract

Purpose: This study examines the effects of female board representation and the Coronavirus Disease 2019 (COVID-19) global health crisis on multidimensional Environmental, Social, and Governance (ESG) disclosure among European listed firms.Research Methodology: The study employs panel data from 121 firms continuously listed in the STOXX Europe 600 Index over the period 2008–2021. Multivariate Analysis of Variance (MANOVA) is employed to examine the simultaneous effects on the three ESG dimensions, followed by univariate Analysis of Variance (ANOVA).Results: The results show that both the global health crisis and female board representation significantly influence multidimensional ESG disclosure.Conclusions: The findings demonstrate that both the COVID-19 global health crisis and female board representation significantly influence firms' ESG disclosure. The results indicate that external institutional conditions and internal board characteristics are both relevant to corporate ESG transparency. The effects of these factors differ across ESG dimensions.Limitations: The study focuses on continuously listed STOXX Europe 600 firms and the 2008–2021 period, which may limit the generalisability of the findings to other markets and institutional contexts.Contributions: This study contributes to the institutional theory by integrating an external institutional shock with an internal governance characteristic to explain multidimensional ESG disclosure. This study identifies differentiated drivers of ESG disclosure and shows that board gender diversity and crisis-related institutional pressures are associated with different patterns of ESG transparency.
Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure: Implications for Energy Sector Firm Value Charina Oktariani Harahap; Sahilly Dzulhasni; Dian Nirmala Dewi; Arif Makhsun; Endah Yuni Puspitasari
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p57-75.2026

Abstract

Purpose: This study examines the associations of Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure with the firm value of IDX-listed energy companies during 2021–2024.Research Methodology: Annual and sustainability reports were analyzed using a Random Effect Model in EViews v13. Purposive sampling yielded 18 companies and 72 observations. Firm value is measured by PER, Green Accounting by an environmental-cost-to-profit ratio, and the other variables by disclosure indices.Results: Green Accounting has a positive significant coefficient (p = 0.0003). Green Intellectual Capital (p = 0.1823) and Carbon Emission Disclosure (p = 0.0902) are insignificant at 5%. The joint test is significant (p = 0.000685); weighted R-squared is 0.220581.Limitations: The four-year sample includes profitable companies. Investor perceptions, disclosure credibility, delayed benefits, and alternative error covariance structures are not directly evaluated.Conclusions: The measures have different valuation associations. Joint significance does not establish that every practice increases firm value or that their combination creates additional value.Contributions: The study provides Indonesian energy-sector evidence on the distinction between monetary environmental commitments and sustainability disclosure breadth in valuation.
Effect of Interim Earnings and Cash Flows on Abnormal Stock Returns of Technology Sector Companies Alinvia Putri Ramadani; Rusmianto Rusmianto; Depita Anggraini; Anita Kusuma Dewi
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p77-97.2026

Abstract

Purpose: This study aims to analyze the effect of interim earnings, operating cash flow, investing cash flow, and financing cash flow on abnormal stock returns of technology sector companies listed on the Indonesia Stock Exchange Bursa Efek Indonesia (BEI) in 2022-2025.Methodology: This quantitative study uses secondary data and the documentation method. Purposive sampling yielded 14 companies with 168 observations from Quarter I, Quarter II, and Quarter III. After 68 outlier observations were excluded, the analysis used 100 observations. Data were processed using Statistical Package for the Social Sciences (SPSS) version 26 through descriptive statistics, classical assumption tests, multiple linear regression, the t-test, and the F-test.Results: In the 100-observation screened sample, interim earnings have a negative coefficient of -0.002 (p = 0.030). Operating cash flow (p = 0.095), investing cash flow (reported p = 0.050), and financing cash flow (p = 0.111) do not meet the study's 5% significance criterion. The joint test is also not significant at 5% (F = 2.456; p = 0.051). R Square is 0.094 and Adjusted R Square is 0.056.Conclusions: The negative earnings association depends on outlier treatment and does not imply causality, while interim accounting data have limited power to explain market reactionsLimitations: The study covers 14 technology firms (2022–2025). Excluding 68 observations affects earnings inference, while heteroscedasticity and inconclusive autocorrelation tests limit regression reliability.Contributions: This study extends signaling theory to interim reporting, showing that earnings signals may negatively relate to abnormal returns, while accounting variables have limited explanatory power.
Carbon Emission Disclosure, Environmental Disclosure, Capital Intensity, and Corporate Financial Performance in Indonesia Fahruroji Fahruroji; Umarudin Kurniawan; Eksa Ridwansyah; Fitri Mareta
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p99-119.2026

Abstract

Purpose: This study analyzes the effect of carbon emission disclosure, environmental disclosure, and capital intensity on the financial performance of energy sector companies listed on the Indonesia Stock Exchange during 2020–2024.Research Methodology: This quantitative study uses the annual and sustainability reports of 38 companies selected through purposive sampling, yielding 190 firm-year observations. Carbon emission disclosure and environmental disclosure are measured with 18-item and 31-item indices, capital intensity with fixed assets to total assets, and financial performance with an adjusted return on assets series. The Random Effect Model is selected through the Chow, Hausman, and Lagrange Multiplier tests in EViews 12.Results: Carbon emission disclosure (B = 1.825225; p < 0.001) and environmental disclosure (B = 1.297164; p < 0.001) are positively and significantly associated with financial performance, whereas capital intensity is not significant (B = 0.027686; p = 0.8971). The three variables are simultaneously significant (F = 65.21017; p < 0.001), with an adjusted R² of 0.504757.Conclusions: Transparent carbon and environmental reporting is associated with stronger financial performance, whereas the proportion of fixed assets alone does not differentiate performance among energy companies.Limitations: The study covers one sector over five years, measures disclosure breadth rather than quality, and relies on an adjusted performance series that cannot be fully reproduced.Contributions: This study integrates stakeholder value-creation, legitimacy, signaling, and agency theories by demonstrating how carbon and environmental reporting jointly signal financial performance, providing insights for Indonesian firms, investors, and regulators.
The Effect of Budget Transparency, Organizational Commitment, and Community Participation on Village Budget Management Effectiveness Syifa Dwi Anjani; Eksa Ridwansyah; Rusmianto Rusmianto; Evi Yuniarti
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p121-141.2026

Abstract

Purpose: This study aims to analyze the effects of budget transparency, organizational commitment, and community participation on the effectiveness of Village Revenue and Expenditure Budget Anggaran Pendapatan dan Belanja Desa (APBDes) management in Negara Batin District, Way Kanan Regency.Methodology: This study employs a quantitative approach using primary data collected through a five-point Likert-scale questionnaire. The sample was determined using a purposive sampling technique, resulting in 91 village apparatus respondents from 15 villages. The data were processed using SPSS version 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination.Results: Budget transparency, organizational commitment, and community participation partially have positive and significant effects on the effectiveness of APBDes management, with significance values of 0.008, 0.020, and 0.000, respectively. Simultaneously, the three variables have a significant effect, with a calculated F-value of 59.902 and an Adjusted R Square value of 0.663.Conclusions: The effectiveness of APBDes management does not depend on a single factor but is jointly supported by budget information openness, the commitment of village apparatus, and community involvement.Limitations: This study is limited to village apparatus in 15 villages of Negara Batin District and to three independent variables; therefore, the generalizability of its findings remains limited.Contributions: This study advances public-sector governance research through Stewardship Theory and informs more effective APBDes management.
​Capital Market and Financial Liberalization: Evidence from Sub-Saharan Africa Ratna Septiyanti
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.v3i1.7781

Abstract

Purpose: This study investigates whether International Financial Reporting Standards (IFRS) adoption, market breadth, and trading activity contribute to capital market depth in sub-Saharan Africa (SSA). Research Methodology: This study employs multiple regression analysis to examine the effects of IFRS adoption, market breadth, and trading activity on capital market depth using a panel of datasets comprising Kenya, Nigeria, and South Africa situated within three decades of financial liberalization era prior to the COVID-19 pandemic. Results: IFRS adoption, market breadth, and trading activity positively and significantly affect capital market depth, with trading activity having the strongest effect. These findings underscore governance reforms and market participation in developing SSA’s financial markets. Conclusions: The findings indicate that IFRS adoption, market breadth, and trading activity are positively associated with capital market depth in Kenya, Nigeria, and South Africa. Trading activity has the strongest association, followed by market breadth and IFRS adoption. The results suggest that capital market development depends on accounting reform, active trading, and wider market participation. Limitations: The analysis was limited to 1990–2019, which limits the findings to more recent periods. Contributions: This study extends the research on capital market development by examining IFRS adoption alongside market breadth and trading activity during financial liberalization. It provides comparative evidence from three major Sub-Saharan African markets and shows that market participation and trading activity are important correlates of capital market depth, along with financial reporting reform.

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