APSSAI ACCOUNTING REVIEW 2023-11-04T13:30:21+00:00 Admin ApAR Open Journal Systems <p>Journal Name : APSSAI Accounting Review </p> <p>Initial : ApAR</p> <p>Frequency : Two issues per year [April and October]</p> <p>Category : Open access</p> <p>Print ISSN : <a href="" target="_top">2808-2931</a></p> <p>Online ISSN : <a href="" target="_top">2808-2788</a></p> <p>Publisher : APSSAI-Maksi Untan</p> <p>APSSAI Accounting Review (ApAR) is a peer-reviewed journal published by APSSAI (Asosiasi Program Studi S2 Akuntansi Indonesia) in collaboration with Magister Akuntansi Universitas Tanjungpura.</p> <p>ApAR promotes understanding of accounting and finance-related matters through research, encouraging innovative and various approaches (quantitative, qualitative, and mixed methods) that have not been offered for publication elsewhere. ApAR focuses on the issue related accounting and finance that are relevant for the development of theory and practices in Indonesia in particular.</p> <p><strong>Open-access Statement</strong></p> <p><strong>The journal «ApAR»</strong> provides immediate <strong>open access</strong> to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Full-text access to scientific articles of the journal is presented on the official website in the <strong><a href="" target="_top">Archives</a></strong> section.</p> <p>This is in accordance with the BOAI definition of open access. The licensing policy is compatible with the overwhelming majority of open access and archiving policies. </p> <p><strong>The journal «ApAR»</strong> is an open access journal, which means all its content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author as long as they cite the source.The journal is licensed by <strong><a href="" target="_top" rel="license">Creative Commons Attribution 4.0 International License</a></strong>. </p> PENGARUH ASPEK KEUANGAN DAN NON KEUANGAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA DI REPUBLIK INDONESIA 2023-11-04T12:56:20+00:00 Yuni Iswari R. Nelly Nur Apandi Agus Widarsono <table> <tbody> <tr> <td> <p><em>The purpose of this </em><em>research</em><em> was to examine the influence of financial aspects (local original income [PAD] and capital expenditure [BM]) as well as non-financial or human resource aspects (dynasty politics [PD], political background [LBPol], and educational background [LBPen]) on audit opinion [OA] on district and city government in Indonesia. The data were processed using a quantitative descriptive method followed by correlation analysis. Based on data processing, it was concluded that the political dynasty variable (PD) and political background (LBPol) had an effect on audit opinion, while the variables of local revenue (PAD), capital expenditure (BM), and educational background (LBPen) had no effect on audit opinion (OA). This </em><em>research</em><em> uses purposive sampling with the criteria that the regional government has a percentage of achievement of own-source revenue at intervals of 50%-150%, then for the percentage of achievement of capital expenditure at intervals of 50%-100%. Therefore, for further research, it is expected to use population data. The benefits of this research are expected to be a reference for further research.</em></p> </td> </tr> </tbody> </table> <p> </p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED DI PERUSAHAAN PERBANKAN 2023-10-27T03:47:52+00:00 Alan Firmansyah Lilik Handajani Yusli Mariadi <p><em>Intellectual capital means the sum of the three main elements of the organization (human capital, structural capital, and customer capital) related to knowledge and technology that can provide value for the company to create a competitive advantage in competition. This study aims to prove the influence of intellectual capital on economic value added in companies. This study also used size and leverage control variables that describe the company's activities in increasing EVA. The observation sample used is in the form of financial statement data from companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data analysis method is multiple regression analysis with data processing performed using the SPSS application. This study also used the robustness test to measure the resistance of data from the research results. The results of the study can be concluded that intellectual capital and leverage proxied with DAR do not have a significant effect on economic value added. Meanwhile, size has a significant effect on increasing economic value added.</em></p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors PENGARUH PENGUNGKAPAN AUDIT INTERNAL TERHADAP BIAYA AUDIT 2023-11-04T13:30:21+00:00 RR. Wulan Indri Widiar Faisal Faisal <p><em>This study examines the content of internal audit disclosures and their effect on audit fees. The sample consisted of 188 public companies listed on the Indonesia Stock Exchange in 2018. The analysis techniques used include content analysis, descriptive analysis, and multiple regression analysis. The results showed that the mean disclosure of internal audit information is 56.99%. Information related to the existence of internal audit and internal audit structure are the items most disclosed by the entire company. Mean disclosures by sector show that property, real estate, and building construction are the most disclosed sectors (60.93%). The results of the regression analysis show that internal audit disclosure has no effect on audit fees. However, if the disclosures are grouped under general and specific disclosures, specific internal audit disclosures have a negative effect on audit fees. As a result of these findings, specific internal audit disclosures may indicate that the firm being effectively monitored and controlled may be influencing audit fees</em><em>.</em></p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH 2023-10-27T06:18:08+00:00 Nur Waina Fattah Ratna Ayu Damayanti Muhammad Istiyansyah Ulman Idris <table> <tbody> <tr> <td> <p><em>The purpose of this research is to identify the relationship between the quality of local government financial reports and factors such as human resource competence, the use of accounting information systems, and internal control systems. In 2023, the Majene Regency's regional apparatus organization hosted this study. A total of 30 samples were used for this study's quantitative, causal approach. Each sample included two respondents. This study's questionnaire took the form of a declarative statement. In this study, multiple linear regression was employed to analyze the data. Analysis of the data demonstrates that the quality of local government financial reports is positively and significantly impacted by human resource competency, the implementation of accounting information technologies, and internal control systems.</em></p> </td> </tr> </tbody> </table> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors PERAN KOMITE AUDIT DALAM HUBUNGAN ANTARA METODE NILAI WAJAR DENGAN BIAYA AUDIT: STUDI KASUS DI ASEAN 2023-10-27T03:55:03+00:00 Viva Nuralifiya Ghofananda Aria Farah Mita <p><em>This research discusses the impact of the fair value method on fixed assets, audit fees, and audit committees in ASEAN. The samples of the research are 277 manufacturing companies listed in the Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange, Philippine Stock Exchange, and Thailand Stock Exchange from 2014 to 2016. The results of the study found that companies that use the fair value method through a revaluation model to measure their fixed assets have higher audit fees than those that use the historical cost method. In addition, there is a moderation effect of audit committee competencies on the relation of fair value method to audit fee. The findings prove that the accounting and financial competencies of the audit committees reduce audit fees imposed on companies using the fair value method for fixed assets.</em></p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors PENGHINDARAN PAJAK, TRANSFER PRICING, MEKANISME GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA 2023-10-29T03:55:28+00:00 Anisa Jasni Rahmawati Novita Indrawati Al Azhar L Azhari Sofyan <p><em>This study aims to analyze the effect of transfer pricing, good corporate governance, corporate social responsibility, and the return on assets on tax avoidance in mining companies in Indonesia. The sample in this study was 19 mining companies selected using a purposive sampling method. Data were analyzed using multiple linear regression. The study’s results prove that the mechanism of good corporate governance has a significant negative effect on tax avoidance. Moreover, corporate social responsibility has a significant positive effect on tax avoidance. Meanwhile, transfer pricing and return on asset returns have no effect on tax avoidance. This research suggests that corporate social responsibility needs to be considered as an indicator in disclosing tax avoidance practices, while good corporate governance can have a positive impact on preventing companies from committing tax avoidance.</em></p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Authors CSR PT. KALTIM PRIMA COAL: NYATA ATAU TIDAK? 2023-10-26T18:49:52+00:00 Ayu Puspitasari <p><em>The purpose of this research is to comprehend and analyze the semiotic and rhetorical aspects of disclosure in PT. Kaltim Prima Coal's Corporate Social Responsibility Report. This study is descriptive qualitative and employs the content analysis method. The findings of the study show that KPC has implemented CSR and has paid close attention to social and environmental issues. This is done with the goal of establishing a positive corporate image. The research findings have been supported by triangulation of data sources through news coverage in the mass media demonstrating various CSR activities carried out by KPC, ensuring that the rhetoric on KPC's CSR disclosure is appropriate.</em></p> 2023-04-28T00:00:00+00:00 Copyright (c) 2023 Author