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All Journal JURNAL AKUNTANSI DAN AUDITING JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Organum: Jurnal Saintifik Manajemen dan Akuntansi Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik ASSET: Jurnal Manajemen dan Bisnis Nusantara Science and Technology Proceedings INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Innovation Research and Knowledge SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Journal of Accounting Research, Organization and Economics (JAROE) Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah Journal of Islamic Contemporary Accounting and Business
Nur Apandi, R Nelly
Univeritas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT Nur Apandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.5839

Abstract

Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee.Keywords: Fair Value Non Current Asset; Tax Management; Audit Fee Abstrak. Penerapan standar akuntansi internasional telah meningkatkan penerapan nilai wajar dalam pelaporan keuangan. Manfaatnya adalah bahwa nilai wajar merupakan kondisi ekonomi sebenarnya dari suatu entitas. Di sisi lain, konsep ini juga menyebabkan masalah yang berkaitan dengan subjektivitas pengukurannya, terutama pada aset tidak lancar. Hal ini membuat auditor melakukan upaya yang lebih besar untuk mendapatkan keyakinan yang memadai atas kewajaran aset tidak lancar. Ini berimplikasi pada biaya audit yang lebih besar. Penelitian ini bertujuan untuk mengetahui pengaruh nilai wajar aktiva tidak lancar terhadap biaya audit. Penelitian ini juga bertujuan untuk mencari moderasi dari pengelolaan pajak aset perusahaan yang mempengaruhi hubungan antara penerapan nilai wajar dan biaya audit. Dengan menggunakan regresi OLS, penelitian ini menguji perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2014, dengan sampel sebanyak 114 perusahaan. Hasil penelitian menunjukkan bahwa penerapan nilai wajar mempengaruhi biaya audit dan penelitian ini dapat membuktikan bahwa penerapan nilai wajar yang dikelola oleh manajemen pajak aset perusahaan mempengaruhi biaya audit.Kata kunci: Nilai Wajar Aset Tidak Lancar; Manajemen Perpajakan; Biaya Audit
PENGGUNAAN AKUNTANSI FORENSIK DALAM PENYELESAIAN KASUS KEPAILITAN Nur Apandi, R. Nelly; Pradista, Yudha
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6587

Abstract

This research aim to know how bankrupt process and applying of forensic accountancy in bankrupt.  Besides to know constraints any kind of faced in applying forensic accountancy in finishing case of bankrupt. This study uses qualitative methods. Informant this research consists of curators, civil servant, forensic accountants and Auditors.Result of this research indicate that forensic accountancy have role in assisting to finish case of bankrupt. This matter can be seen from some process or step is solving of case of done bankrupt in justice of commercial needing forensic accountancy. The first, checking off receivable and liability at litigation to prove that debtor really is having of debt to all creditor so that ascertain justice in deciding bankrupt an company. Second, enumeration of bankruptasset to data exist in document, financial statement, and debtor boldness with direct inspection in field. Third, checking off receivable and liability at the time of creditor meeting to know really conducted receivable and liability amount in agreement between creditor and debtor. Fourth, at the time of division of bankrupt asset to ascertain sequence of is division of between separatist creditor, preferential, and congruence seen the existence of guarantee or do not at the time of agreement of receivable and liability. Fifth, detecting the existence of indication of fraud that happened at case of bankrupt.
PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER Nur apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6569

Abstract

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622), which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI Supriatna, Nono; Nur Apandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8801

Abstract

Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy.Keywords: syllabus; forensic accounting; fraud; bankruptcyAbstrak. Penelitian ini bertujuan untuk menyusun silbus matakuliah akuntansi forensic bagi mahasiswa S1 di program studi akuntansi. Silabus mengenai akuntansi forensic pada tingkat S1 Pada Perguruan tinggi di seluruh Indonesia dan negara lainnya ditelaah, kemudian disusun silabus akuntansi forensic yang baru. Metode yang digunakan adalah kualitatif. Pada penelitian ini dilakukan wawancara mendalam terhadap partisipan yang memiliki keahlian dalam bidang akuntansi forensik dan auditing. Penelitian ini menggambarkan bahwa materi perkuliahan mencakup materi yang terdir dari definisi akuntansi forensik, profesi akuntan forensic dan keterkaitanya dengan tindakan fraud, karakteristik fraud,upaya meminimalisasi fraud melalui pencegahan, pendeteksian, penginvestigasian, computer crime, Teknik pengumpuln data keuangan dan non keuangan, diskusi aplikasi akuntansi forensic dalam kasus korupsi, diskusi aplikasi akuntansi forensic dalam kasus kepailitan.Kata Kunci: silabus; akuntansi forensik; kecurangan; kebankrutan
Analysis of Public Accounting Firm Services and Audit Quality with Structure Conduct Performance Approach in Indonesia Capital Market Sofia, Alfira; Nurapandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.13697

Abstract

Abstract. The business aspect of the audit services may lead to abnormal fee audits. This happens because the supply and demand in audit services are unbalanced resulting in an oligopolistic market, in which the audit engagement is concentrated in several public accounting firms. Such market concentration will lead to the structure conduct performance paradigm because the market structure of an industry will cause behavioral changes especially in the determination of reasonable audit fees and will ultimately affect the quality of audit services itself. This study aims to 1) test and analyze the direct effect of audit service market concentration on audit quality in Indonesia capital market; 2) test and analyze the indirect effect of audit service market concentration on audit quality through positive abnormal audit fee in Indonesian capital market. The research was conducted using a quantitative descriptive method. Research data is in the form of secondary data from capital market in Indonesia. The results show that market concentration has not an effect on the decreased audit quality,but market concentrationhasan effect on increase abnormal fee. Keywords: market structure; audit fee; audit quality Abstrak. Aspek bisnis dari layanan audit dapat menyebabkan audit biaya tidak normal. Hal ini terjadi karena pasokan dan permintaan dalam layanan audit tidak seimbang yang mengakibatkan pasar oligopolistik, di mana keterlibatan audit terkonsentrasi di beberapa kantor akuntan publik. Konsentrasi pasar seperti itu akan mengarah pada struktur melakukan paradigma kinerja karena struktur pasar suatu industri akan menyebabkan perubahan perilaku terutama dalam penentuan biaya audit yang wajar dan pada akhirnya akan mempengaruhi kualitas layanan audit itu sendiri. Penelitian ini bertujuan untuk 1) menguji dan menganalisis pengaruh langsung konsentrasi pasar layanan audit terhadap kualitas audit di pasar modal Indonesia; 2) menguji dan menganalisis pengaruh tidak langsung konsentrasi pasar layanan audit terhadap kualitas audit melalui biaya audit abnormal yang positif di pasar modal Indonesia. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif. Data penelitian berupa data sekunder dari pasar modal di Indonesia. Hasil penelitian menunjukkan bahwa konsentrasi pasar tidak berpengaruh pada penurunan kualitas audit, tetapi konsentrasi pasar berpengaruh pada peningkatan biaya abnormal.Kata Kunci: struktur pasar; biaya audit; kualitas audit
THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY Zulhaimi, Hanifa; R. Nelly Nur Apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i3.6702

Abstract

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.
Pengaruh Financial Distress dan Corporate Governance Terhadap Kecepatan Publikasi Laporan Keuangan Althafia Siti Aishalya; R Nelly Nur Apandi
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.50707

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah financial distress dan good corporate governance berpengaruh terhadap kecepatan publikasi laporan keuangan pada industri pariwisata di masa pandemi covid-19. Penelitian menggunakan data sekunder dengan memanfaatkan data dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, dan Singapore Exchanges tahun 2020 dan 2021. Sampel penelitian ditentukan dengan purposive sampling yang terdiri dari 26 perusahaan di Indonesia, 13 perusahaan di Malaysia, dan 17 perusahaan di Singapura. Hasil penelitian menunjukkan bahwa financial distress dapat memengaruhi kecepatan publikasi laporan keuangan di perusahaan Malaysia, sedangkan pada negara Indonesia dan Singapura menunjukkan bahwa financial distress tidak memengaruhi kecepatan publikasi laporan keuangan. Kemudian, good corporate governance tidak memengaruhi kecepatan publikasi laporan keuangan pada perusahaan yang ada di negara Indonesia, Malaysia, dan Singapura.
AUDIT QUALITY IN SOEs BASED ON THE INTERNAL CONTROL OF COMPANY ASPECT Lita Natalia; R Nelly Nur Apandi; Agus Widarsono
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67768

Abstract

Public accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucial to note that the primary goal of auditors is to ascertain if financial statements are presented accurately and in compliance with the relevant financial accounting system, hence providing assurance to users of these accounts. Currently, the performance indicators of numerous state-owned firms remain inefficient. This study intends to examine the influence of internal control comprehension on audit quality in state-owned enterprises in Indonesia. The selected research approach is quantitative, employing a causal associative study design. This study will encompass all Indonesian State-Owned Enterprises in 2023, comprising 30 businesses with a financial reporting period of 2022. The data analysis technique employed will be Logistic Regression. The findings of this study indicate that the quality of audits is affected by the extent of comprehension of internal control through monitoring. The level of internal control involving the control environment, risk assessment, control activities, and information and communication has little impact on Audit Quality at BUMN in Indonesia.
Co-Authors Abdullah, Sulthan Yusuf Abdurrauf, Umar Agrippina Wiraningtyas, Agrippina Agus Widarsono Alfira Sofia Althafia Siti Aishalya Amalia Putri, Amalia Andriana, Denny Aristanti Widyaningsih Aziza, Shifa Miarti Budi Purnomo Budi S Purnomo Denita Rahmawati Doniyor, Xoshimov Endarty, Kharisma Farisha Eva Apriani Fasya, Zulfan Fitri Nurlaela Fitri Siti Rahmah Fitriana, Lina Fitriany Fitriany, Fitriany H. A Hakimov Hapsari, Beriliana Hari Prasetyo Hilda Rossieta Ida Farida Adi Prawira Indah Ananda Rayza Putri Iswari, Yuni Joe Putra Pratama Pardede Khasan, Umarov Kizi, Khusanova Khojiyabonu Rovshan Komilov Islom Eldor Ugli Kustiawan, Memen Lita Natalia Maula Tundiati Istiqomah Maulana, M. Hernanda Zaki Muhammad Taufik Alamsyah Mulyana, Dendi Nadya Rizki Amalia Najwa, Eissa Ainun Nasim, Arim Nono Supriatna Nugraha Nugraha Nur'aini, Hasnah Pradista, Yudha Purnomo, Budi S Rahayu, Hafizha Fathin Rahmahdita, Lintang Nazhara Rahmat Hidayat Robiah, Intan Siti Setyawati, Dinie Sofia, Khalida Supangat, Mahesa Dicky Taruna Tresnawati, Fera Ugli, Odiljonov Makhmudjon Murodjon Ugli, Sodikov Ulugbek Gulomjon Ugli, Teshaev Jahongir Isomiddin Ugli, Tokhirjonov Jamshid Giyosjon Vigim, Jaqolina Anggraeni Windi Marlianita Fitri Wondabio, Ludovicus Sensi Yatini, Supri Zhamoliddin o‘gli, Topilov Khasan Zulfan Fasya Zulhaimi, Hanifa