APSSAI ACCOUNTING REVIEW http://apar.apssai.org/index.php/apar <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="https://issn.lipi.go.id/terbit/detail/20210428151360434" target="_top">2808-2931</a></p> <p>Online ISSN : <a href="https://issn.lipi.go.id/terbit/detail/20210428151360434" 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="http://apar.apssai.org/index.php/apar/issue/archive" 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="http://creativecommons.org/licenses/by/4.0/" target="_top" rel="license">Creative Commons Attribution 4.0 International License</a></strong>. </p> APSSAI en-US APSSAI ACCOUNTING REVIEW 2808-2931 THE EFFECT OF THE INTERNAL AUDITOR’S CODE OF ETHICS ON INSPECTORATE PERFORMANCE IN BESUKI RAYA http://apar.apssai.org/index.php/apar/article/view/90 <p><em>This study is to test and analyze whether there is an influence of integrity, objectivity, confidentiality, and competence on the performance of internal auditors at the Besuki Raya Inspectorate. This study uses quantitative research methods and is based on primary data obtained through online questionnaires. The population in this study were employees who worked at the Besuki Raya Inspectorate with the sample selection using a purposive sampling technique. Then pre-analysis of the data using descriptive statistical techniques to describe the conditions and characteristics of the respondents' answers which will then be carried out with multiple linear regression tests and test the research hypothesis. The results of the study show that integrity and confidentiality have no significant effect on the performance of internal auditors, while objectivity and competence have a significant effect on the performance of internal auditors.</em></p> Siti Maria Wardayati M. Wahyu Rahmadani Is Arafi Arif Hidayatullah Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 139 158 10.26418/apssai.v3i2.90 KEJUJURAN DALAM PELAPORAN ANGGARAN DENGAN PENDEKATAN KUASI EKSPERIMEN http://apar.apssai.org/index.php/apar/article/view/88 <p><em>Business practices carried out by companies sometimes set targets that are too high so budget managers use any means to meet these targets. This study uses the basic concept of measuring budgets using financial elements rather than non-financial ones. Furthermore, elements of participatory budgeting are included which allows dishonesty to occur in budget reporting due to information gaps between lower managers and company owners. This study aims to determine how the basic influence of budget measurement, the benefits of budgetary slack, and participatory budgeting with the dependent variable, the honesty of budget reporting with a quasi-experimental method. This study was attended by 120 undergraduate accounting student participants who were divided into 4 experimental groups (2x2). The study results show that the basis for budget measurement, budgetary slack, and participatory budgeting have a significant effect on the honesty of budget reporting.</em></p> Fazli Syam BZ Khalif Abdurrahman Riha Dedi Priantana Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 159 175 10.26418/apssai.v3i2.88 ENTERPRISE RISK MANAGEMENT DALAM MENCEGAH DAN MENDETEKSI KECURANGAN DI PARLEMEN INDONESIA http://apar.apssai.org/index.php/apar/article/view/89 <p><em>Enterprise Risk Management (ERM) is one tool used to improve governance and internal control, which is expected to prevent and detect fraud. This study discusses the application of risk management through the five pillars of the COSO ERM Integrated Framework in the DPR, MPR, and DPD RI in preventing and detecting fraud. This research uses mixed methods by combining qualitative and quantitative research through surveys and regression tests with 75 questionnaires and interviews with respondents who are Government Internal Supervisory Apparatus (APIP). According to the study's results, risk management, evaluation, and reporting significantly influence efforts to prevent fraud, and further research results also show that governance, strategy, risk management, and reporting significantly influence efforts to detect fraud. The results of this study indicate that, empirically, Enterprise Risk Management contributes to minimizing and identifying fraud in the DPR, MPR, and DPD RI.</em><br /><br /><br /></p> Fitriyani Lestari Sekar Mayangsari Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 176 197 10.26418/apssai.v3i2.89 DETERMINASI KUALITAS INFORMASI AKUNTANSI PADA PERUSAHAAN NON-KEUANGAN BADAN USAHA MILIK NEGARA GO PUBLIC http://apar.apssai.org/index.php/apar/article/view/77 <p><em>The objective of this study is to find out the of effect the use of information technology, user expertise, and quality of information systems on the quality of accounting information. It was conducted on a sample of non-financial companies of state-owned companies that are listed on the Indonesia Stock Exchange. The data collected for the study came from a survey that was sent out to the finance and accounting staff members of the company. The study was conducted using a statistical method known as SEM by SmartPLS. The results of the analysis revealed that the information system's quality significantly affected the quality of accounting information, but not for the use of information technology and user expertise.</em></p> Lorenjo Kaleb Sinaga Akhmad Saebani Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 198 215 10.26418/apssai.v3i2.77 MOTIF MEMEGANG UANG PERSPEKTIF TEORI KEYNES http://apar.apssai.org/index.php/apar/article/view/80 <p><em>Money is one type of asset that humans directly hold. One of the reasons people have money assets is so that they can buy goods and services. This study aims to determine the differences in motives for holding money based on gender and marital status. This research is a descriptive study processing primary data collected through a questionnaire, with the respondents being FEB UNTAN students. The findings of this study show a robust relationship between the motives of people holding money with happiness, which is seen from r2, which is 98.15%. In comparison, 1.85% are other factors that also affect happiness that are not discussed in this study. The ANOVA test results also affect happiness, which is not discussed in this study. The ANOVA test results show that Hypothesis 1 and Hypothesis 2 are acceptable that is, there are differences in the motives for holding money based on gender and marital status.</em></p> Tiya Nurfauziah Copyright (c) 2023 Author https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 216 229 10.26418/apssai.v3i2.80 ANALISIS PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PERUSAHAAN http://apar.apssai.org/index.php/apar/article/view/97 <p><em>This study aims to investigate the impact of independent commissioners, audit quality, and return on assets on the stock returns of companies operating in the Energy, Raw Materials, and Industrial sectors listed on the Indonesia Stock Exchange for the years 2019-2020. The research focuses on several companies across these three sectors, and a sample of 211 listed companies was chosen using purposive sampling. The study employed multiple linear regression analysis for hypothesis testing and found that independent commissioners, audit quality, and return on assets significantly affect stock returns. These results can offer valuable insights for company management and shareholders, providing mutually beneficial information. Future research could consider incorporating additional variables, such as leverage, return on equity, audit fees, and earnings management</em>.</p> Yopie Aprianto Setiawan Christina Juliana Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 230 242 10.26418/apssai.v3i2.97 SOCIAL RETURN ON INVESTMENT DAN STUDI KELAYAKAN EKONOMI WISATA EDUKASI GREEN FRESH FARM http://apar.apssai.org/index.php/apar/article/view/96 <p><em>The research aims to assess the effectiveness of the social return on investment (SROI), which is a measure of the social impact of the Green Fresh Farm (GFF) design, a cow's milk educational tourism site. Through an estimation approach (predicting the social value that produces activities following the desired outcomes), it can be observed that people feel long-term changes (outcomes) from their participation in activities designed by GFF educational tourism. These results are supported by the results of the SROI analysis which shows feasibility for 5 consecutive years and an economic feasibility study (NPV=2.271.000, EIRR=5.9%, payback=7.24 years, and profit index=1.33). This shows that the GFF Jatirejo Cow Milk Educational Tourism is economically feasible as well as SROI and has an impact (generating benefits of IDR 7.2 compared to the investment value).</em></p> Elizabeth Lucky Maretha Sitinjak Stephana Dyah Ayu Ratnaningsih Copyright (c) 2023 Authors https://creativecommons.org/licenses/by/4.0 2023-10-28 2023-10-28 3 2 243 259 10.26418/apssai.v3i2.96