Goodwood Akuntansi dan Auditing Reviu最新文献

Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia 分析公众会计意见的准确性

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.1961

Lukmanul Hakim Rusdi, Yuliansyah Yuliansyah, Rindu Rika Gamayuni

{"title":"Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia","authors":"Lukmanul Hakim Rusdi, Yuliansyah Yuliansyah, Rindu Rika Gamayuni","doi":"10.35912/gaar.v1i2.1961","DOIUrl":"https://doi.org/10.35912/gaar.v1i2.1961","url":null,"abstract":"Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more complex and in-depth information to understand attitudes, perceptions, emotions, beliefs about the motives and behavior of informants. Methodology: The informants for this study were 12 Public Accountants who had permission from the Ministry of Finance of the Republic of Indonesia to sign the Independent Auditor's Report. Data collection techniques were using semi-structured interviews, testing the validity of the data using the triangulation method and analyzing and processing data using Nvivo software version 12. Results: The results of the study show that the accuracy of giving a Public Accountant's opinion is influenced by: Auditor, Client Integrity, Public Accountant Integrity and Audit Planning. The violation committed by the Public Accountant is giving an opinion that is not in accordance with the actual situation, due to: not complying with Standard Auditing (SA) 230 regarding Audit Documentation, not complying with SA 500 Audit Evidence, providing audit services not through KAP, providing audit services but the license has been revoked, audit reports are not supported by working papers, receive audit assignments that are being audited by another KAP, have not complied with SA 510 Initial Balances, have not implemented Quality Control Standards, have not fully reported audit clients, and have not maintained working papers. Limitations: This study examines the existence of Framing Theory, Auditing understanding, and the problems of the practice of the Public Accountant Profession regarding the implementation of Professional Ethics and Laws. To provide input to the practice of Public Accountants that in carrying out practices must be in accordance with Auditing Standards and applicable rules.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 投资决定、资金和股息政策对印尼证券交易所上市的食品和饮料制造行业价值的影响

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.2002

Randika Saputra, Masril Masril, Safrizal Safrizal

{"title":"Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022","authors":"Randika Saputra, Masril Masril, Safrizal Safrizal","doi":"10.35912/gaar.v1i2.2002","DOIUrl":"https://doi.org/10.35912/gaar.v1i2.2002","url":null,"abstract":"Purpose: Firm value is the investor's perception of the company associated with the stock price. This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value. Methodology/approach: The data analysis technique uses multiple linear regression analysis using SPSS. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian stock exchange from 2019 to 2022, totaling 43 companies. The sampling technique in this study used purposive sampling. The sample in this study amounted to 11 companies that have been determined. Results/findings: The results showed that simultaneously the investment decision variables, funding decisions and dividend policy have an effect on firm value variables, while partially investment decisions have an effect on firm value, funding decisions have no effect on firm value, and dividend policy has an effect on firm value Limitations: The scopes in this study is to focus on the analysis of company value which is influenced by investment decisions, funding, and dividend policies Contribution: The contribution from the results of the research conducted shows that firm value is influenced by investment decisions and dividend policy in the research model used Novelty: The update in this research illustrates a theoretical study of company value analysis in food and beverage sub-sector manufacturing companies with quantitative analysis.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Pengaruh Ceo Turnover, Opini Audit dan Pertumbuhan Perusahaan terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi 以财务困境为调节变量，分析首席执行官更替、审计意见和公司成长对审计师转换的影响

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.2167

Indah Kristianti, Vinola Herawaty

{"title":"Analisis Pengaruh Ceo Turnover, Opini Audit dan Pertumbuhan Perusahaan terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi","authors":"Indah Kristianti, Vinola Herawaty","doi":"10.35912/gaar.v1i2.2167","DOIUrl":"https://doi.org/10.35912/gaar.v1i2.2167","url":null,"abstract":"Purpose: This study aims to examine and analyze the effect of CEO Turnover, Audit Opinion, Company Growth on auditor switching with financial distress as a Moderating Variable. Methodology/approach: The type of data used in this study is secondary data, in the form of financial reports and annual reports. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sample data were obtained by purposive sampling method with the features of voluntary auditor changes or under 6 years. So that the final number of samples obtained was 140 data. The data analysis technique used is logistic regression analysis. Results/findings: The research results show (1) CEO Turnover has a positive effect on auditor switching (2) Audit opinion has no effect on auditor switching (3) Company growth has no effect on auditor switching (4) Financial Distress has a positive effect on auditor switching (5) Financial Distress strengthens the influence CEO turnover on auditor switching (6) financial distress is not able to influence the effect of audit opinion on auditor switching (7) financial distress is not able to moderate the effect of company growth on auditor switching.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Rasio Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016–2020 分析2016年至2020年在印尼证券交易所注册的电信公司的财务比率

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.1865

Meta Analia Anggraini, Titi Rapini, Riawan Riawan

{"title":"Analisis Rasio Keuangan Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016–2020","authors":"Meta Analia Anggraini, Titi Rapini, Riawan Riawan","doi":"10.35912/gaar.v1i2.1865","DOIUrl":"https://doi.org/10.35912/gaar.v1i2.1865","url":null,"abstract":"In today’s modern era, the development of telecommunications in Indonesia is experiencing very rapid development. For the development of the telecommunications industry in Indonesia, technology has a very vital role. This is because the development of telecommunications always follows the existing technology. Purpose: This examine goals to determine the monetary performance of telecommunications corporations in Indonesia, namely PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, PT. XL Axiata Tbk, PT. Smartfren Telecom Tbk in 2016 – 2020 in terms of 4 financial ratios, specifically liquidity, solvency, activity, and profitability. Methodology: Data analysis in this study uses data from the financial reports of four telecommunications companies listed on the Indonesia Stock Exchange. The research method uses by researchers is a descriptive quantitative methode. Results: The results of this study have a look 1) Liquidity ratio evaluation the use of the fast ratio indicates that the 4 telecommunications organizations are in destructive situation, 2) Solvability evaluation the use of the debt to asset ratio indicates that the economic overall performance of the four businesses is in adverse circumstance, 3) activity ratio analysis using overall asset turnover suggests the overall performance of the four organizations in adverse circumstance, 4) Profitability ratio evaluation the use of return on funding suggests that the 4 businesses have bad financial overall performance.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Efek Moderasi Moralitas Individu terhadap Hubungan Pengendalian Internal dan Kecendrungan Kecurangan 个人道德对内部控制和欺诈关系的适度影响

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.2168

Dewi Nidia Soepriadi, Theophilia Fina Leiwakabessy

{"title":"Efek Moderasi Moralitas Individu terhadap Hubungan Pengendalian Internal dan Kecendrungan Kecurangan","authors":"Dewi Nidia Soepriadi, Theophilia Fina Leiwakabessy","doi":"10.35912/gaar.v1i2.2168","DOIUrl":"https://doi.org/10.35912/gaar.v1i2.2168","url":null,"abstract":"Purpose: The aim of this research is to examine the moderating effect of individual morality on the relationship between internal control system and the tendency of village financial management fraudulency Methodology/approach: The sampling method was purposive sampling with a total sample of 51 respondents from 20 villages in Ambon City. The data collection technique used was a survey technique using questionnaires. Data analysis used moderated regression analysis Results/findings: The results of the study explained that the internal control system has a negative effect on the tendency of fraudulence and individual morality, which acts as a moderating variable that strengthens the relationship between the internal control system and the tendency of village financial management fraudulency. Limitations: The results of this study indicate that the independent variables internal control system and individual morality as moderating variables only affect the tendency of fraud in village financial management by 30.9%, meaning more than 69.1% are influenced by other factors outside the model. Other factors can be in the form of competence of village officials, as well as compliance with regulations and other behavioral factors that can contribute to the tendency of village financial management fraudulency. Contribution: For the government traditional villages in Ambon City to make the role of state saniri more effective which carries out the supervisory function as the implementation of the internal control function to prevent the occurrence of village financial management that is not in accordance with the rules and can lead to fraud. Novelty: This research was conducted in a village in Ambon City which has the status of a traditional village whose village government system upholds local customs and wisdom so that it is different from other villages based on administrative area.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi 影响会计保守的因素分析

Goodwood Akuntansi dan Auditing Reviu Pub Date : 2023-05-03 DOI: 10.35912/gaar.v1i2.2061

Amelia Ifani, Yuliansyah Yuliansyah, Ratna Septiyanti, Ki Agus Andi

引用次数: 0