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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 Pendidikan Akuntansi dan Keuangan

 1 
APAKAH KUALITAS SUPREME AUDIT INSTITUTIONS DAN TIPE HUKUM NEGARA MEMPENGARUHI TINGKAT KORUPSI? Robiah, Intan Siti; Apandi, R. Nelly Nur
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 1 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i1.21444

Abstract

AbstractEradicating corruption is important in sustainable development. This study aims to empirically examine the effect of SAI quality on the level of corruption, and to examine whether variable of state legal types can moderate the relationship between the two. Research using quantitative method with populations are all United Nations member countries in 2012, 2015, and 2017. The research sample was 55 countries. The level of corruption is proxied by Corruption Perception Index. SAI quality is measured using SAI index score, while the legal type variable is in the form of a dichotomy variable with two categories, civil law and common law. The results showed that the quality of SAI has a positive effect on the corruption perception indeks anf the state legal types strengthened the effect of SAI quality on the level of corruption. The implication of this study provide an empirical evidence to regulators that the role of SAI is very important in eradicating corruption.Keywords: civil law; common law; coruption perception index; SAI. AbstrakPemberantasan tindakan korupsi menjadi hal yang penting dalam pembangunan berkelanjutan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas SAI terhadap tingkat korupsi, dan menguji apakah variabel tipe hukum negara dapat memoderasi hubungan di antara keduanya. Penelitian menggunakan metode kuantitatif dengan populasi penelitian adalah seluruh negara anggota PBB pada tahun pengamatan 2012, 2015 dan 2017. Jumlah negara yang menjadi sampel penelitian sebanyak 55 negara. Tingkat korupsi diproksikan dengan Indeks Persepsi Korupsi. Kualitas SAI diukur menggunakan skor indeks SAI, sedangkan variabel tipe hukum berbentuk dikotomi (dummy) dengan dua kategori, civil law dan common law. Hasil penelitian menunjukkan bahwa kualitas SAI berpengaruh positif terhadap indeks persepsi korupsi dan tipe hukum negara memperkuat pengaruh kualitas SAI terhadap tingkat korupsi. Implikasi penelitian ini memberikan bukti empiris kepada regulator bahwa peran dari SAI sangat penting dalam mengurangi tindak korupsi.Kata kunci: civil law, common law, indeks persepsi korupsi, SAI 
Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion Supangat, Mahesa Dicky Taruna; Apandi, R. Nelly Nur
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.35188

Abstract

AbstractThis research examines specifically about tax evasion action based on tax audit literacy as an internal factor of tax payers and the whistleblowing system’s condition as a control factor of the tax payers. The research method that used in this research is the experimental method with 2x2 factorial design. This research  was conducted to undergraduate accounting studies of Indonesia University of Education that were selected using simple random sampling technique. Main hypothesis testing in this research uses Two Way ANOVA. The data that obtained is a tax evasion action in the form of amount of taxable income that will be reported (in percent), where as the result of the decision has previously received treatment of the condition of whistleblowing system and the existence of tax audit literacy. The result of this research in general indicate a decrease in tendency of someone will do the tax evasion. It can be  achieved if the Directorate General of Taxation provide a good whistleblowing system as a control or the educational institution provide learning about tax audit literacy to their students.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
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