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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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PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP KINERJA AUDITOR INTERNAL Widarsono, Agus; Oktarina, Mery
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6614

Abstract

This study aims to examine the effect of locus of control and professional commitment on the performance of internal auditors at SMK ISO 9001: 2008 Certified in Bandung. This study consists of locus of control variables, professional commitment and performance of internal auditors. This research was conducted on internal auditors who worked at SMK Bersertifikasi ISO 9001: 2008 in Bandung. The method used in this research is verifikatif survey method. Sample technique used is saturated sample. The hypothesis proposed in this research is (1) locus of control positively affect the performance of internal auditors; (2) professional commitment has a positive effect on the performance of internal auditors; (3) locus of control and professional commitment together positively affect the performance of internal auditors. This hypothesis is tested using spearman rank correlation, whereas coefficient of determination used to know how big influence. From the research result, it can be concluded that: (1) locus of control has positive influence to internal auditor performance with determination value 1,2%. (2) professional commitment has a positive influence on the performance of internal auditors with 2.5% determination value. (3) locus of control and professional commitment have a positive influence on the performance of internal auditors with a value of 6.6% determination.
Kepatuhan Wajib Pajak dan Tax Law Enforcement Sebelum dan Sesudah Penerapan Laporan Keuangan XBRL (Studi Empiris Terhadap Perusahaan Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Amalia, Nadya Rizki; Kustiawan, Memen; Adiprawira, Ida Farida; Widarsono, Agus; Yuniarti, Rozmita Dewi
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.38432

Abstract

This study aims to see differences in taxpayer compliance and tax law enforcement before and after the implementation of XBRL financial report. This research is a quantitative descriptive study. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 using the purposive sampling method. The analysis technique in this study uses the Mann-Whitney Difference Test. The results of the study obtained that there was no difference between taxpayer compliance before and after the implementation of XBRL financial report. There is a difference between tax law enforcement before and after the implementation of XBRL financial statements.
APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19? Sulthan Yusuf Abdullah; R. Nelly Nur Apandi; Agus Widarsono
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.
Quality of Financial Statements: Are Litigation Risk and Audit Quality the Determining Factors? Fitri Nurlaela; 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.2021.1012

Abstract

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.
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.
Audit Apakah Urutan Bukti Audit dan Tindakan Supervisi Mempengaruhi Ketepatan Auditor Menilai Bukti Audit? (Penelitian Eksperimental) Illa Susilawati; R. Nelly Apandi; Agus Widarsono
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.23

Abstract

The study was intended to see how the sequence of audit evidence and supervision actions could affect the precision of the auditor by viewing from the standpoint of the auditory evidence. The study was conducted with 41 students of the Indonesian University of Education Accounting program (UPI) students of 2018. Research methods are conducted with experiments. Research design in this research using vectorial design by 2x2. Studies have shown that the sequence of audit evidence has an effect on the appropriateness of the auditing evidence, whereas the actions of supervision have no bearing on the correctness of the auditing evidence. Studies between the sequence of evidence and the actions of supervision both had no effect on the correctness of the auditors. The results of research implicates a person's process of auditor candidate position himself as the one capable of assessing audit evidence.
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.
Analysis of Factors Affecting the Fee Audit at Indonesian State-Owned Enterprises Agus Widarsono; Lita Natalia
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60442

Abstract

The objective of this study is to examine the variables that impact the fees charged for audits conducted at Indonesian State-Owned Enterprises. These variables include the size and complexity of the firm, the reputation of the auditor, and the length of the audit tenure. The used in this study is quantitative, employing a causal associative design. The study utilized a purposive sampling technique to choose 36 state-owned companies (SOEs) from various industrial clusters over a period of 4 years (2018-2021). This study utilizes descriptive statistical analysis and panel data regression analysis methodologies, after doing various classical assumption tests. After doing an analysis and debate, it can be stated that Company Complexity and Auditor Reputation have a substantial impact on Audit Fees at Indonesian State-Owned Enterprises. However, Company Size and Audit Tenure do not have a major effect on audit fees. Agency Theory and the findings of this study can assist corporations in accurately forecasting the audit fees that will be charged by KAP. This research can serve as a valuable resource for auditors when seeking audit assignments, ensuring that they are compensated appropriately. No prior research has specifically examined the audit fee policy for State-Owned Enterprises.
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.
The Influence of Cybersecurity Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality Madani, Lutfi; Sofia, Alfira; Widarsono, Agus
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.v12i2.64236

Abstract

The aim of this research is to find out the influence of Cyber Security Disclosure, Tax Risk, Reputation and Auditor Experience on Audit Quality. The research method used is causal research, namely Multiple Regression Analysis. The findings from this research show that Cyber Security Disclosure has a positive effect on audit quality, tax risk has a positive effect on audit quality, auditor reputation has a positive effect on audit quality, and auditor experience has a negative effect on audit quality. It is hoped that these findings will provide useful information and can be applied in companies regarding the importance of disclosure of Cyber Security, Tax Risk, Reputation and Auditor Experience in determining audit quality. The novelty of this research is that it is the first research to link cyber security to audit quality.
Co-Authors Adhi Saputra, Rian Amalia, Nadya Rizki 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 R. Nelly Apandi Rachmatika, Tika Rozmita Dewi Yuniarti, Rozmita Dewi Sofia, Khalida Sulthan Yusuf Abdullah Syah Putra, Norman Widaningsih, Mimin Zulfan Fasya Zulfikar, Faris