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.
Published
2024-05-07
Articles
Pengaruh Total Asset Turnover, Return on Asset, Struktur Aset, dan Ukuran Perusahaan terhadap Kebijakan Hutang
Purpose: To assess the impact of total asset turnover, return on assets, asset structure, and company size on debt policy in companies within the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021.
Methodology/approach: The research sample consists of 13 companies in the automotive and component subsectors listed on the Indonesia Stock Exchange for the period 2016-2021, using the Purposive Sampling technique. Multiple linear regression analyses were conducted using SPSS version 22.
Results/findings: The results indicate that total asset turnover and return on assets have a significant negative impact on Debt Policy. However, Asset Structure and Company Size do not have an impact on Debt Policy.
Limitations: This study only utilizes 4 (four) independent variables: total asset turnover, return on assets, asset structure, and company size. The period considered was only 6 years, from 2016 to 2021. This study focuses exclusively on manufacturing companies within the automotive and component subsectors listed on the Indonesia Stock Exchange (IDX).
Contribution: The results of this research are expected to assist companies in making decisions and considerations to optimize their operations in line with the company's objectives. To enhance their size, companies are advised to manage and utilize resources, such as assets, debts, and equity, effectively and efficiently. With proper management, this attracts investors to invest in their capital.
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Garuda
SintaApakah Persepsi Mahasiswa penting dalam Karier Auditor?: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya
Purpose: This study analyzes the perceptions that influence accounting students at Bhayangkara University Jakarta Raya in choosing a career as an auditor through several indicators.
Methodology/Approach: The approach used was descriptive and quantitative. The sample in this study comprised 87 students from Bhayangkara University, Jakarta, Raya. Data were collected through questionnaires distributed to students using a purposive sampling method and processed using SPSS with classical assumptions and hypothesis testing.
Results: The results indicate that financial rewards, professional training, professional recognition, and social value have negative and insignificant effects on accounting students’ interest in a career as an auditor. The work environment variable, market considerations, and personality have a positive and significant effect on accounting students’ interest in their career as an auditor.
Limitations: (1) The number of samples that did not represent all populations must be carefully determined. (2). A normality test was performed using a scatter plot. Further research can utilize the Kolmogorov test so it can more precisely
Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research elaborated the perception regarding auditor career.
Aloysius Harry Mukti,
Eka Lala Sari,
Nur Tiara Handayani,
Rahmawati Indah Lestari,
Tiara Audia Amanda,
Zahra Fauziah Chahyani
Pages: 73-87
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Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak
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 Total Asset Turnover Dan Corporate Governance Terhadap Kinerja Keuangan Sebelum Pandemi Dan Saat Pandemi Covid-19
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.
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
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 Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern
Purpose: This study aims to analyze the effect of profitability, liquidity, company size, and solvability on going concern audit opinions
Methodology: This research was conducted in the energy sector recorded on the Indonesia Stock Exchange for the 2018-2022 period. This study used the purposive sampling method, with samples obtained from as many as 55 companies. The analysis technique used in this study was logistic regression analysis with the analytical tool IBM SPSS ver. 22.
Results: The results of this study show that profitability negatively affects going-concern audit opinion, and solvency has a positive effect on going-concern audit opinion. Meanwhile, liquidity variables and company size do not affect going-concern audit opinions.
Limitations: The limitations of this study are that it only uses four variables: the object of research is limited to using energy sector companies, the period used is five years, and time, distance, and cost are limited.
Contribution: This research is useful as information material and as a consideration for investors when making decisions to invest in a company. This study was conducted to examine variables that can influence going-concern audit opinions, thus assisting management in identifying risks and taking necessary actions to improve company operations.
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