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
2024-11-14
Articles
Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR
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.
Google Scholar
Garuda
SintaAnalisis Partisipasi Investor dalam Menyampaikan LKPM Online: Studi Kasus di Kabupaten Klungkung
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 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
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.
Literasi, Sikap, Inklusi, Perencanaan Keuangan terhadap Perilaku Manajemen Keuangan UMKM Batik di Kabupaten Purrbalingga
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.
Pengaruh Target Keuangan, Transaksi Pihak Berelasi, dan Rangkap Jabatan terhadap Kecurangan Laporan Keuangan
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.
