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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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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 Asset growth dan Political connection terhadap kebijakan Deviden Nur'aini, Hasnah; Purnomo, Budi S; Apandi, R Nelly Nur
ASSET: Jurnal Manajemen dan Bisnis Vol. 7 No. 2 (2024): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i2.10211

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh asset growth dan political connection terhadap kebijakan dividen pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Desain penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dengan jumlah 91 perusahaan. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling yang kemudian diperoleh 24 sampel perusahaan. Metode penelitian yang digunakan yaitu metode deskriptif dengan menggunakan analisis regresi data panel dengan metode Fixed Effects Model (FEM) dengan menggunakan software Eviews 12. Hasil dari penelitian ini menunjukkan bahwa asset growth berpengaruh negatif terhadap kebijakan dividen. Sementara political connection berpengaruh positif terhadap kebijakan dividen.
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.
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.
Tax Literacy for Students Using TikTok Media: An Experimental Research Prawira, Ida Farida Adi; Apandi, R. Nelly Nur; Abdurrauf, Umar
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33650

Abstract

Objective This paper investigates the differences in the understanding of students regarding taxation before and after the tax literacy process was carried out using TikTok media.Design/methodology This research was conducted using the experimental method. The respondents to this experiment were 88 grade 6 elementary school students. 66 junior high school students and 37 high school students. The research design used the Pretest-Posttest Control Group Design.Results Learning about taxes needs to be applied as early as possible to raise public awareness about the benefits of taxes in the state's life, as the saying, catch them young. The authors concluded that after utilizing TikTok instructional materials, pupils' comprehension of taxation differed. Students will find it easier to comprehend the established learning objectives when learning entails offering them experiences. TikTok learning content regarding taxes made has brought students to understand tax practices in the real world. Through pictorial and sound impressions, not just reading paper which is static.Research limitations/implications This study did not specifically outline the student's task in critical analysis of events that should have been an important part of the learning process. In addition, it did not compare with the conventional learning group hence it is unknown whether TikTok is more acceptable.Novelty/Originality This research contributes to teachers in schools to develop instructional media with a short and interactive duration of time, so that it will make students understand the material easier and more enjoyable. Instructional media using social media has been carried out a lot, but in this study the use of TikTok media is a new media used in tax literacy and this media is still very happening.
APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19? Abdullah, Sulthan Yusuf; Apandi, R. Nelly Nur; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.968 KB) | DOI: 10.26418/apssai.v1i2.11

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.
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