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 APAKAH URUTAN BUKTI AUDIT DAN TINDAKAN SUPERVISI MEMPENGARUHI KETEPATAN AUDITOR MENILAI BUKTI AUDIT? http://apar.apssai.org/index.php/apar/article/view/23 <p><em>The study was intended to see how the sequence of audit evidence and supervision actions could affect the precision of the auditor by viewing from the standpoint of the auditory evidence. The study was conducted with 41 students of the Indonesian University of Education Accounting program (UPI) students of 2018. Research methods are conducted with experiments. Research design in this research using vectorial design by 2x2. Studies have shown that the sequence of audit evidence has an effect on the appropriateness of the auditing evidence, whereas the actions of supervision have no bearing on the correctness of the auditing evidence. Studies between the sequence of evidence and the actions of supervision both had no effect on the correctness of the auditors. The results of research implicates a person's process of auditor candidate position himself as the one capable of assessing audit evidence.</em></p> Illa Susilawati R. Nelly Apandi Agus Widarsono Copyright (c) 2022 by Authors https://creativecommons.org//licenses 2022-10-26 2022-10-26 2 2 93 106 10.26418/apssai.v2i2.23 BIAYA AUDIT DITINJAU DARI EFEKTIVITAS KOMITE AUDIT, PELUANG INVESTASI, KENDALA FINANSIAL DAN KOMPLEKSITAS PERUSAHAAN http://apar.apssai.org/index.php/apar/article/view/35 <p><em>The purpose of this study to examine the effect of audit </em><em>committee </em><em>effectiveness, investment opportunities, </em><em>financial</em><em>&nbsp; constraints and company complexity on the audit fee. This study uses a sample of companies listed on the IDX in 2016 – 2020 which disclose audit fees. The method to analyze the data using multiple linear regression analysis. The results shows that the effectiveness of the audit committee </em><em>decrease audit fee. The investment opportunities and </em><em>the </em><em>company complexity</em> <em>increase </em><em>the audit fees. However, the results of the study do not prove any significant effect of financial constraints on the audit fee. Suggestions for further research are that the </em><em>company </em><em>complexity is measured by the number of subsidiaries, including other factors such as </em><em>corporate </em><em>governance, size of public accounting firm, sales volatility and industrial sector.</em></p> <p><strong><em>Keywords: </em></strong><em>Audit Fee</em><em>; </em><em>Company Complexity</em><em>; </em><em>Financial Constraints</em><em>;</em><em> Investment Opportunities</em></p> <p><em>&nbsp;</em></p> Agustiana Yudith Molan Megawati Oktorina Copyright (c) 2022 by Authors https://creativecommons.org//licenses 2022-10-26 2022-10-26 2 2 107 121 10.26418/apssai.v2i2.35 ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DI KOPERASI http://apar.apssai.org/index.php/apar/article/view/34 <p><em>This study aims to determine the effect of technology Advancement, work experience, education, and training on the effectiveness of accounting information systems. The population of this research is the management of the Savings and Loans Cooperative of the Sub-Department of Food Security, Maritime Affairs, and Agriculture of the City of Adm. South Jakarta. This research uses purposive sampling technique and obtains 50 savings and loan cooperative administrators as respondents, this type of research is quantitative research. The research data were analyzed using multiple linear regression method using a significance level of 5% (0.05). The results of this study indicate that work experience and training have an influence on the effectiveness of accounting information systems, while technology Advancement and education have no effect on the effectiveness of accounting information systems.</em></p> Ferro Al Farabi Akhmad Saebani Copyright (c) 2022 by Authors https://creativecommons.org//licenses 2022-10-26 2022-10-26 2 2 122 134 10.26418/apssai.v2i2.34 PERSEPSI KARYAWAN TERHADAP PERAN INTERNAL AUDIT SEBAGAI DIVISI BARU DALAM UPAYA MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE http://apar.apssai.org/index.php/apar/article/view/38 <p><em>This study aims to determine employee perceptions of the role of internal audit at PTS XZY in Semarang as a new division and can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach at PTS XYZ. The data collection methods of this research are interviews, observation and documentation.</em> <em>The result of this research is that employees' perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame.</em></p> Lisa Dwi Herawati Theresia Dwi Hastuti Copyright (c) 2022 by Authors https://creativecommons.org/licenses 2022-10-26 2022-10-26 2 2 135 146 10.26418/apssai.v2i2.38 STUDI PERISTIWA PANDEMI COVID-19 TERHADAP HARGA SAHAM DI SEKTOR PARIWISATA http://apar.apssai.org/index.php/apar/article/view/40 <p>This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.</p> Rizdina Azmiyanti Dwi Suhartini Copyright (c) 2022 by Authors https://creativecommons.org/licenses 2022-10-26 2022-10-26 2 2 147 158 10.26418/apssai.v2i2.40 ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCE SCORECARD http://apar.apssai.org/index.php/apar/article/view/44 <p>Rumah Sakit Umum Daerah (RSUD) “MDj” adalah rumah sakit milik pemerintah yang bertujuan untuk meningkatkan pelayanan kepada masyarakat. Rumah sakit membutuhkan kinerja yang baik untuk mencapai tujuan. Penelitian ini bertujuan untuk menganalisis kinerja RSUD “MDj” dengan menggunakan <em>balanced scorecard</em> dari perspektif keuangan, pelanggan, proses bisnis internal serta pembelajaran dan pertumbuhan pada tahun 2019-2021. Penelitian ini merupakan penelitian kualitatif dengan bentuk studi kasus. Hasil penelitian menunjukkan bahwa perspektif keuangan untuk rasio aktivitas dikategorikan tidak sehat. Perspektif pelanggan serta pertumbuhan dan pembelajaran dikategorikan sangat sehat. Perspektif bisnis internal dikategorikan tidak ideal karena berada di bawah standar Kementerian Kesehatan Republik Indonesia.</p> Eki Puspita Suma Copyright (c) 2022 Eki Puspita Suma https://creativecommons.org/licenses/by/4.0 2022-10-26 2022-10-26 2 2 159 171 10.26418/apssai.v2i2.44