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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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Effect of Internal Control Risk in Determining Audit Fees Aziza, Shifa Miarti; Apandi, R. Nelly Nur; Kustiawan, Memen
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.65581

Abstract

The existence of low internal control is always associated with the amount of audit fees that will be paid by the company, while good internal control can reduce audit fees. Moreover, the audit fee is an important thing for an auditor in carrying out his duties. Therefore, this study aims to find out how internal control affects the determination of audit fees. The method used in this study is a quantitative method with a descriptive and associative approach. The data for this study uses secondary data available on the Stock Exchanges in Indonesia, Malaysia, and Thailand in 2022. The results in this study indicate that internal control cannot affect audit fees because the determination of existing audit fees is based on an agreement made by the auditor and the company with a look at the various factors that exist in the company.
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.
ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING Sofia, Khalida; Nur Apandi, R Nelly; Widarsono, Agus
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.33165

Abstract

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover.
Pengaruh Aspek Keuangan dan Non Keuangan Terhadap Opini Audit Pada Pemerintah Daerah Kabupaten dan Kota di Republik Indonesia Iswari, Yuni; Apandi, R. Nelly Nur; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 3 No 1 (2023): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v3i1.45

Abstract

The purpose of this research was to examine the influence of financial aspects (local original income [PAD] and capital expenditure [BM]) as well as non-financial or human resource aspects (dynasty politics [PD], political background [LBPol], and educational background [LBPen]) on audit opinion [OA] on district and city government in Indonesia. The data were processed using a quantitative descriptive method followed by correlation analysis. Based on data processing, it was concluded that the political dynasty variable (PD) and political background (LBPol) had an effect on audit opinion, while the variables of local revenue (PAD), capital expenditure (BM), and educational background (LBPen) had no effect on audit opinion (OA). This research uses purposive sampling with the criteria that the regional government has a percentage of achievement of own-source revenue at intervals of 50%-150%, then for the percentage of achievement of capital expenditure at intervals of 50%-100%. Therefore, for further research, it is expected to use population data. The benefits of this research are expected to be a reference for further research.  
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.
Literature Review: Sintesis Cost-Volume-Profit, Balanced Scorecard, dan Corporate Governance Rahmat Hidayat; Aristanti Widyaningsih; R Nelly Nur Apandi
MAMEN: Jurnal Manajemen Vol. 4 No. 1 (2025): Januari 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i1.4378

Abstract

This study examines in depth the integration between Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance in the context of corporate strategic decision-making. The purpose of this literature review is to analyze how Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance are interrelated in the context of strategic decision-making in various industry sectors. This study uses a literature review approach by collecting and analyzing previous studies related to Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance. Through a literature review of 30 research articles, it was found that the implementation of Cost-Volume-Profit, Balanced Scorecard, and Corporate Governance simultaneously provides significant benefits for companies. This study only uses secondary data from published articles. Therefore, the study did not involve the collection of primary data such as surveys or direct interviews. The results of this study show that companies that implement these three tools synergistically can achieve improved financial and non-financial performance, ensure long-term sustainability and create value for shareholders. Further research is needed to explore the practical application of this integration in different industry sectors, in order to find out the specific benefits in each sector.
Prospects for Alternative Energy Development in Uzbekistan Zhamoliddin o‘gli, Topilov Khasan; Sofia, Alfira; Nur Apandi, Nelly; Khasan, Umarov
The International Journal of Business Review (The Jobs Review) Vol 7, No 2 (2024): The International Journal of Business Review. December 2024
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v7i1.72425

Abstract

Purpose – This study aims to explore the potential and prospects of alternative energy development in Uzbekistan, highlighting the imperative transition to renewable energy sources.Design/methods/approach – This research employs a documentary research method, which involves systematically collecting and analyzing existing documents, records, and data. The methodology integrates archival research and content analysis to provide a comprehensive understanding of Uzbekistan's energy landscape.Findings – The study reveals that Uzbekistan has significant potential for alternative energy development, particularly in solar and wind energy. However, the current utilization of these resources remains minimal. The findings underscore the necessity for policy support, investment, and public awareness to achieve the country's renewable energy goals.Research implications/limitations – The research emphasizes the need for Uzbekistan to invest in renewable energy infrastructure and develop supportive policies to encourage the adoption of alternative energy sources. Limitations of the study include the reliance on secondary data and the focus on Uzbekistan, which may limit the generalizability of the findings.Originality/value – This study contributes to the existing literature by providing a detailed analysis of the prospects and challenges of alternative energy development in Uzbekistan. It offers valuable insights for policymakers, investors, and researchers interested in the transition to renewable energy.
PENGARUH LoC DAN TIME BUDGET PRESSURE TERHADAP DETEKSI FRAUD: LITERATURE REVIEW 2022-2024 Maulana, M. Hernanda Zaki; Widyaningsih, Aristanti; Apandi , Nelly Nur
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1116

Abstract

This study aims to review the effects of locus of control and time budget pressure on fraud detection. The research method used was a literature review following a quantitative approach. 100 previous studies related to the topic were obtained with relevant criteria including dependent and independent variables that are similar, with the research methods used being empirical studies, case studies, and observations, and publication years within the range of 2022 to 2024 so that the six most important previous studies were identified using a PRISMA diagram. This paper finally proposes a hypothesis about the relationship between the variables to guide future research. The results of the literature review show that: 1) locus of control has a positive impact on fraud detection; 2) time budget pressure harms fraud detection.
The Impact of Debt on Firm Value: An Analysis of the UK Market Ugli, Tokhirjonov Jamshid Giyosjon; Apandi, R. Nelly Nur; Andriana, Denny; Sofia, Alfira
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.506

Abstract

This study examines the impact of debt on firm value within the UK stock market, focusing on the unique economic, regulatory, and market conditions of the region. Using a descriptive quantitative analysis and regression modeling, the research investigates the relationship between debt levels and firm valuation for publicly listed UK firms in 2023. The findings reveal that debt levels do not significantly influence firm value, aligning with the Modigliani-Miller Theorem, which posits that capital structure has a limited effect on firm valuation in perfect markets. The results suggest that other factors, such as profitability, firm size, and market conditions, play more substantial roles in shaping firm value. This research contributes to the understanding of debt's role in financial strategy and provides insights for investors and financial managers in assessing risk and making informed decisions.
TCWG on Cost of Equity with Audit Opinion as a Moderating Variable Endarty, Kharisma; Apandi, Nelly Nur; Widarsono, Agus
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of the audit committee (AC) on the cost of equity (COE), with audit opinion (AO) as a moderating variable, in hotel and property sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a quantitative approach with panel data regression, the findings indicate that the number of audit committee members does not significantly affect COE. Furthermore, audit opinion fails to strengthen the relationship between the audit committee and COE, suggesting that investors do not fully consider these factors when assessing risks and expected returns. These results highlight the need for improving the quality and effectiveness of audit committees in overseeing financial reporting processes to enhance transparency and investor confidence. Additionally, firms should ensure that their financial statements reflect accurate and reliable information to mitigate investment risks. The study contributes to the literature on corporate governance by providing empirical evidence on the limited role of audit committees and audit opinions in influencing the cost of equity. From a practical perspective, regulators and corporate decision-makers should emphasize strengthening governance mechanisms beyond mere compliance with regulatory requirements. Enhancing financial disclosures and reinforcing the credibility of audit committees may help reduce perceived risks among investors, leading to lower capital costs. This study underscores the importance of transparency in financial reporting and the role of governance structures in shaping investor perceptions. Future research should explore other governance attributes, such as board independence and financial expertise, in influencing COE to provide a more comprehensive understanding of the determinants of equity financing costs.
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