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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan Nusantara Science and Technology Proceedings Akuntansi dan Teknologi Informasi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah
Agus Widarsono
Universitas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science 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.
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 Adhi Saputra, Rian Amalia, Nadya Rizki Apandi, R. Nelly Endarty, Kharisma Fasya, Zulfan Fitri Nurlaela Fitriana, Lina Ida Farida Adi Prawira Illa Susilawati Iqbal Nikmatullah, Mohamad Iswari, Yuni Kustiawan, Memen Lita Natalia Lita Natalia Madani, Lutfi Maula Tundiati Istiqomah Mulyana, Dendi Nadya Rizki Amalia Nasim, Arim Nisa, Dilla Fadillatun Nur Apandi, R Nelly Oktarina, Mery Putri Hadiyanti, Cantika Rachmatika, Tika Rahayu, Hafizha Fathin Rozmita Dewi Yuniarti, Rozmita Dewi Sofia, Khalida Syah Putra, Norman Widaningsih, Mimin Zulfan Fasya Zulfikar, Faris