Articles
<![CDATA[APAKAH KUALITAS SUPREME AUDIT INSTITUTIONS DAN TIPE HUKUM NEGARA MEMPENGARUHI TINGKAT KORUPSI? ]]>
<![CDATA[Robiah, Intan Siti]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 1 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jpak.v8i1.21444
<![CDATA[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 ]]>
<![CDATA[DOES XBRL IMPROVE THE QUALITY OF FINANCIAL STATEMENTS IN THE BANKING INDUSTRY? ]]>
<![CDATA[Prasetyo, Hari]]>;
<![CDATA[Apandi, Nelly Nur]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/tjr.v2i2.20499
<![CDATA[This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting]]>
<![CDATA[Understanding of Professional Sckeptis: Are The Sequence of Evidence and Critical Thinking Determining Factors? (Experimental Research) ]]>
<![CDATA[Apandi, R Nelly Nur]]>;
<![CDATA[Sofia, Alfira]]>;
<![CDATA[Zulhaimi, Hanifa]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/tjr.v3i2.30078
<![CDATA[Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.]]>
<![CDATA[Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit ]]>
<![CDATA[Setyawati, Dinie]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v11i2.20752
<![CDATA[Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was regression of panel data. The result of this research indicates that positive abnormal audit fee has not a negative significant effect on audit quality while political connection strengthen insignificantly the relationship between positive abnormal audit fee and audit quality.Keywords. Positive abnormal audit fee; political connection; audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh positive abnormal audit fee terhadap kualitas audit dan untuk mengetahui moderasi koneksi politik dalam pengaruh positive abnormal audit fee dan kualitas audit. Kualitas audit dalam penelitian ini diukur dengan melihat tingkat discretionary accrual. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Populasi dalam penelitian berupa perusahaan non - keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2016. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil dari penelitian ini menunjukan bahwa positive abnormal audit fee tidak signifikan berpengaruh negatif terhadap kualitas audit sementara koneksi politik tidak signifikan memperkuat pengaruh negatif dari positive abnormal audit fee terhadap kualitas audit.Kata Kunci. Positive abnormal audit fee; koneksi politik; kualitas audit]]>
<![CDATA[THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY ]]>
<![CDATA[Zulhaimi, Hanifa]]>;
<![CDATA[R. Nelly Nur Apandi, R. Nelly]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jrak.v3i3.6702
<![CDATA[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.]]>
<![CDATA[Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion ]]>
<![CDATA[Supangat, Mahesa Dicky Taruna]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jpak.v10i1.35188
<![CDATA[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.]]>
<![CDATA[Identifikasi Risiko Sistem Informasi Teknologi pada Perguruan Tinggi ]]>
<![CDATA[Vigim, Jaqolina Anggraeni]]>;
<![CDATA[Nugraha, Nugraha]]>;
<![CDATA[Sofia, Alfira]]>;
<![CDATA[Apandi, R. Nelly Nur]]>;
<![CDATA[Purnomo, Budi]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jimb.v12i2.37877
<![CDATA[Implementasi sistem informasi teknologi (SIT) pada perguruan tinggi memudahkan dalam berkomunikasi namun SIT juga menimbulkan penyalahgunaaan yang disebut cybercrime. Sistem informasi teknologi (SIT) hampir digunakan oleh seluruh perguruan tinggi, namun tidak diikuti dengan pemahaman mengenai dampak negatif dari penggunaan SIT tersebut. Penelitian ini bertujuan untuk melakukan identifikasi risiko SIT pada perguruan tinggi. Identifkasi risiko dilakukan dengan melakukan wawancara kepada ahli SIT dan ahli audit. Hasil penelitian ini yaitu terdapat 19 risiko yang teridentifikasi dan dikelompokkan menjadi 3 (tiga) yaitu risiko keuangan, akademik dan operasional. Identifikasi risiko ini dapat menjadi pedoman bagi audit internal perguruan tinggi dalam mencari cakupan ruang lingkup dan bukti audit. ]]>
<![CDATA[Corporate Action : Pengaruh Stock Repurchase dan Kepemilikan Keluarga terhadap Audit Fee ]]>
<![CDATA[Windi Marlianita Fitri]]>;
<![CDATA[R Nelly Nur Apandi]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35138/organum.v2i2.54
<![CDATA[This study aims to examine the effect of stock repurchase on audit costs with family ownership as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange (BEI) in 2014—2016. Audit fees in this study were measured by looking at the total audit fees listed in the company's annual report. The research method used is to use quantitative descriptive methods. The population in the study was 110 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014—2016. The sample was chosen based on a purposive sampling technique with several criteria. The data analysis technique used in the study is multiple regression models. The results of hypothesis testing in the study indicated that stock repurchase had a positive effect on audit fees and family ownership was considered capable of weakening the influence of stock repurchase on audit fees.]]>
<![CDATA[The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study ]]>
<![CDATA[Agrippina Galuh Sulistyaningrum]]>;
<![CDATA[R. Nelly Nur Apandi]]>;
<![CDATA[Alfira Sofia]]>
<![CDATA[ Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Future Science ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.11594/nstp.2021.1003
<![CDATA[Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data ana-lytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved sig-nificant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analyt-ics literacy effect on tax avoidance, and there is no interaction effect between fac-tors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.]]>
<![CDATA[Quality of Financial Statements: Are Litigation Risk and Audit Quality the Determining Factors? ]]>
<![CDATA[Fitri Nurlaela]]>;
<![CDATA[R. Nelly Nur Apandi]]>;
<![CDATA[Agus Widarsono]]>
<![CDATA[ Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Future Science ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.11594/nstp.2021.1012
<![CDATA[The purpose of this research is to examine the effect of litigation risk on the quality of financial statements as moderated by audit quality. The study focuses on financial statement quality by determining litigation risk. Using descriptive statistics and inferential method with a quantitative approach, this study using 55 manufacturing company's data which listed the Indonesia Stock Exchange. The results showed that litigation risk does not affect the quality of financial statements, audit quality has a significant effect on the quality of financial statements, and litigation risk to the quality of financial statements that are moderated by audit quality is declared not weakening. The results of this study contribute to stakeholders in analyzing the quality of corporate financial statements measuring by litigation risk.]]>
