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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 Ilmiah

 1 
PENGARUH ASPEK FINANSIAL DAN KINERJA NON FINANSIAL TERHADAP OPINI AUDIT PADA PEMERINTAHAN DAERAH KABUPATEN DAN KOTA DI REPUBLIK INDONESIA Fitriana, Lina; Apandi, R. Nelly Nur; Widarsono, Agus
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 1 (2025): SINERGI : Jurnal Riset Ilmiah, Januari 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/hh99t112

Abstract

This study aims to determine the effect of financial aspects through balancing funds and capital expenditures and non-financial performance through the openness of public information systems, the level of corruption, and indications of dynastic political practices carried out by heads of district and city governments on audit opinions. The research design used a random sampling method with a sample of 84 district and city governments in Indonesia in 2023, and secondary data was obtained from the Audit Result Report of the Republic of Indonesia Audit Board. Hypothesis testing used logistic regression analysis. The results showed that balancing funds and capital expenditures did not have a significant effect on audit opinions, while public information disclosure also did not have a significant impact. On the other hand, the level of corruption had a significant effect on audit opinions, with regions with lower levels of corruption tending to get better audit opinions. Political dynasties showed a negative relationship to audit opinions, indicating that dynastic political practices can damage the accountability and transparency of regional finances. This study emphasizes the importance of strengthening internal control, transparency, and supervision in improving the quality of audit opinions in local governments.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE TERHADAP EFISIENSI OPERASIONAL PERBANKAN YANG DIMODERASI OLEH ADOPSI INOVASI E-BANKING Putri, Amalia; Apandi, Nelly Nur; Prawira, Ida Farida Adi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 9 (2025): SINERGI : Jurnal Riset Ilmiah, September 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.1775

Abstract

This study aims to determine and explain the influence of environmental, social, and governance (ESG) perfomance and the adoption of e-banking innovations on banking operational efficiency, as well as how the interaction with the adoption of e-banking innovations moderates this relationship in banking companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study consists of banks listed on the Indonesia Stock Exchange, with a total population of 47 banks. The sampling method used in this study employs purposive sampling, resulting in 13 banks listed on the Indonesia Stock Exchange during the 2021-2024 period as the sample for the study. The research method used is a descriptive approach with a quantitative methodology. Multiple linear regression analysis and moderation regression analysis were used to test the effect of environmental, social, and governance (ESG) performance and e-banking innovation adoption on banking operational efficiency and its interaction with e-banking innovation adoption. The results of the study indicate that environmental, social, and governance (ESG) performance and the adoption of e-banking innovations influence banking operational efficiency. Furthermore, the interaction of e-banking adoption does not moderate the relationship between the influence of environmental, social, and governance (ESG) performance on banking operational efficiency
STUDI EKSPERIMEN PENGARUH CAREER DEVELOPMENT DAN WORK-LIFE BALANCE TERHADAP TURNOVER AUDITOR Rahayu, Hafizha Fathin; Apandi, R Nelly Nur; Widarsono, Agus
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.947

Abstract

Penelitian ini dilakukan untuk menguji bagaimana pengaruh dari career development dan work-life balance terhadap turnover auditor dengan penelitian eksperimen berbasis skenario. Subjek dalam penelitian ini adalah mahasiswa Akuntansi Universitas Pendidikan Indonesia angkatan 2021 yang dipilih dengan metode simple random sampling. Penelitian ini menggunakan desain faktorial 2x2 dengan empat skenario perlakuan yang mengkombinasikan keberadaan career development dan work-life balance. Pengujian hipotesis utama serta interaksi kedua variabel menggunakan metode Two Way ANAVA. Hasil dari penelitian ini meunjukkan bahwa terdapat pengaruh dari career development dan work-life balance terhadap turnover auditor, meskipun tidak terdapat interaksi antara kedua variabel tersebut. Hal ini disebabkan bahwa terdapat faktor lain yang lebih kuat jika dikombinasikan untuk menurunkan tingkat turnover auditor. Selain itu, kelas skenario yang menunjukkan hasil paling baik adalah kelas yang memiliki career development dan memiliki work-life balance.
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