Article Per Year (5 Year)
p-Index From 2021 - 2026
5.144
P-Index
This Author published in this journals
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

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
CEO Compensation and Audit Opinion ‘Going Concern’ Effect Banking Performance Using Data Envelopment Analysis (DEA) Method? Farisha Eva Apriani; R. Nelly Nur Apandi
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1031

Abstract

Company performance as an achievement of finished tasks illustrates the company's financial condition, which can be analyzed by financial analysis tools. This study aimed to determine the impact of CEO compensation and audit opinion 'going concern' on the performance of banks listed on the BEI from 2014 to 2019, as well as to evaluate the performance using the Data Envelopment Analysis (DEA) tool. Furthermore, this study also aimed to examine the effect of audit opinion 'going concern,' which was determined as the moderation variable to the relationship between the CEO's compensation and banking performance. The study used a quantitative type. Subjects examined were banks listed in BEI and reported their financial statements consistently from 2014 to 2019. The data analysis was using Partial Least Square (PLS). Based on the study results, it is discovered that CEO's compensation positively and significantly affected banking performance on the studied year, audit opinion 'going concern' significantly affected banking performance, and the audit opinion 'going concern' that determined as the moderation variable could not strengthen or weaken the relationship between CEO's compensation and banking performance.
Does The XBRL Implementation and The Diversity of The Audit Committee Affect Quality of Financial Reports? Nadya Rizki Amalia; R. Nelly Nur Apandi; Agus Widarsono
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1034

Abstract

Problems in presenting non-uniform financial reports make it difficult for investors to process financial reports. So new technology is needed that can make investors and analysts easily process the information contained in financial reports. This research was conducted to obtain the relationship between the influence of XBRL on the quality of financial reports as moderated by the audit committee is IT knowledge. This research uses a quantitative approach with descriptive methods. Through descriptive research, the effect of using XBRL with the IT knowledge of the audit committee on the quality of financial reports is obtained. The research object in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016. The results of this study indicate that XBRL does not affect the quality of financial statements. Also, the audit committee's IT knowledge does not affect the quality of financial reports. XBRL also does not influence the quality of financial statements, moderated by the IT knowledge audit committee. In 2016, many companies used XBRL, and audit committees with educational backgrounds in the IT sector were not relevant.
KONSENTRASI PASAR AUDIT DAN LITIGATION RISK TERHADAP KUALITAS AUDIT R. Nelly Nur Apandi; Fitri Siti Rahmah
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 1 (2020): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i1.331

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari adanya konsentrasi pasar audit dan litigation risk terhadap kualitas audit. metode penelitian yang digunakan adalah kausal verifikatif dengan pendekatan kuantitatif. Variabel dependen dalam penelitian ini adalah kualitas audit yang diukur  dengan menggunakan proksi accruals disceretionary. Populasi dalam penelitian ini adalah perusahaan non keuangan yang listing di Bursa Efek Indonesia tahun 2014-2016. Pemilihan sampel adalah dengan menggunakan purposive sampling. Alat analisis dalam penelitian ini adalah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa konsentrasi pasar audit berpengaruh positif terhadap kualitas audit namun tidak signifikan. Sementara litigation risk memperkuat pengaruh positif konsentrasi pasar audit terhadap kualitas audit meskipun tidak signifikan
What are an Effective and Efficient Organizational Structure and Job Description for Traditional Markets? Phenomenologica Studies Alfira Sofia; Budi S Purnomo; R Nelly Nur Apandi
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v4i2.41082

Abstract

Abstract. The success of the market will be supported by human resources who manage the market. The limited budget causes the need for an appropriate organizational structure and job description. Respondents in this study are traditional market managers and experts in market governance. The study results provide an overview of the ideal organizational structure in market management, divided into three major parts: the revenue administration section, the cost administration section, and the security and cleanliness section. This study provides implications for traditional market managers in applying the organizational structure and job descriptions generated.Keyword. organizational structure; job description and traditional markets
How Accountability is Practiced in HKBP Church: An Empirical Evidence in Indonesia Denny Andriana; Joe Putra Pratama Pardede; R. Nelly Nur Apandi
The International Journal of Business Review (The Jobs Review) Vol 5, No 2 (2022): The International Journal of Business Review. December 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.51103

Abstract

Prior studies report that accountability practice in a place of worship, i.e., church, is more to practicing sincerity and faith to God than to provide documents and transaction evidence. However, recent findings indicate that there is an increased fraud and embezzlement in churches. Using a stewardship theory, this study aims to explore the practice of accountability and transparency of a church’s financial activities from the perspective of its management and congregations. A HKBP church in Bandung, Indonesia, is chosen as the case study. A qualitative method is used in this study. The data obtained is through interviews, documentation, and observation. Key informants who participated in the interviews were the head of congregations, the treasurer and the treasury assembly staff. Also, three congregations were selected using purposive sampling to participate in responding to the questions. The findings show that the practice of accountability in the HKBP church is perceived good by its members. The involvement of congregations in decision making process in the church makes them satisfied with how the church is managed.
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN BERDASARKAN STANDAR AUDIT 570 Muhammad Taufik Alamsyah; R. Nelly Nur Apandi
Responsive Vol 6, No 1 (2023): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v6i1.45965

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penetapan opini audit going concern berdasarkan standar audit 570 yang dikelompokan menjadi aspek keuangan, aspek operasi dan aspek litigasi yaitu pendapatan, utang, kepemilikan manajerial, persaingan pasar dan litigasi. Populasi pada penelitian ini adalah perusahaan sektor pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Metode pengambilan sampel menggunakan purposive sampling dan didapatkan 33 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif dengan data yang dianalisis dengan regresi logistik. Alat yang digunakan untuk perhitungan dan pengolahan adalah SPSS Statistics 25. Hasil dari penelitian ini adalah variabel utang berpengaruh positif terhadap opini audit going concern, variabel persaingan pasar berpengaruh negatif terhadap opini audit going concern. Sedangkan variabel pendapatan, kepemilikan manajerial dan litigasi tidak berpengaruh terhadap opini audit going concern. A company whose going concern is doubtful will get a going concern audit opinion when the audit process is carried out by the auditor. A company that gets a going concern audit opinion is certainly a bad signal for the company. This study aims to analyze the factors of going concern audit opinions based on audit standards 570 which are grouped into financial aspects, operational aspects and litigation aspects, namely income, debt, managerial ownership, market competition and litigation. The population in this study are companies in the tourism sector, restaurants and hotels listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021, totaling 46 companies. The sampling method used purposive sampling with specific criteria and obtained 33 companies as research samples. The research method used is descriptive research method with a quantitative approach with data analyzed by logistic regression. The tool used for calculation and processing is SPSS Statistics 25. The results of this study are that the debt variable has a positive effect on going-concern audit opinions, the market competition variable has a negative effect on going-concern audit opinions. While the variables of income, managerial ownership and litigation have no effect on going concern audit opinion.
Apakah Aset Biologis Dan Pengungkapan Berdasarkan Psak 69 Berpengaruh Terhadap Nilai Perusahaan? Denita Rahmawati; Nelly Nur Apandi
Klabat Accounting Review Vol 4 No 1 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.215 KB) | DOI: 10.60090/kar.v4i1.925.1-16

Abstract

Economic globalization has led to increasing demands for quality financial statement information that is useful in decision making. This study aims to empirically prove the effect of biological assets on firm value and disclosure based on PSAK 69 as a moderating variable. This study uses quantitative methods. The population consists of agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. From this study, it can be concluded that biological assets positively affect firm value, disclosure based on PSAK 69 has a positive effect on firm value, but disclosure based on PSAK 69 does not moderate the effect of biological assets on firm value. Keywords: Biological Assets, Disclosure Under PSAK 69, Firm Value Globalisasi ekonomi menyebabkan semakin meningkatnya tuntutan terhadap informasi laporan keuangan yang berkualitas yang berguna dalam pengambilan keputusan. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh aset biologis terhadap nilai perusahaan dan pengungkapan berdasarkan PSAK 69 sebagai variabel yang memoderasi. Penelitian ini menggunakan metode kuantitatif. Populasi terdiri atas perusahaan-perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Dari penelitian ini dapat disimpulkan bahwa aset biologis berpengaruh positif terhadap nilai perusahaan, pengungkapan berdasarkan PSAK 69 berpengaruh positif terhadap nilai perusahaan, dan pengungkapan berdasarkan PSAK 69 tidak memoderasi pengaruh aset biologis terhadap nilai perusahaan. Kata kunci: Aset Biologis, Nilai Perusahaan, Pengungkapan berdasarkan PSAK 69
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.
GOING CONCERN AUDIT OPINION: IS IT AFFECTED BY BUSINESS RISK AND INTERNAL CONTROL? Mulyana, Dendi; Widarsono, Agus; Apandi, R. Nelly Nur
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.233-248

Abstract

The auditor issues a going concern audit opinion based on concerns about the future viability of a company's operations that may be influenced by external responses. The objective of this study is to investigate the impact of business risk, comprising firm size, leverage, and mass media coverage, as well as company internal control, which comprises training activities and internal auditors, on the going concern audit opinion. The research was carried out on 111 companies listed on the IDX's special surveillance board as a sample. In this study, quantitative methodologies with descriptive and causal methods are implemented. Hypothesis testing using logistical regression analysis. The results show that leverage and mass media coverage respectively have a positive influence on the going concern audit opinion, whereas the firm size, training activities, and internal auditor respectively have no influence on the going concern audit opinion.
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