Article Per Year (5 Year)
p-Index From 2020 - 2025
2.907
P-Index
This Author published in this journals
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

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
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.
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.
APAKAH STRATEGI PERUSAHAAN MEMPENGARUHI KINERJA KEUANGAN BUMN? Fasya, Zulfan; Apandi, R. Nelly Nur; Widarsono, Agus
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 4 (2024): SENTRI : Jurnal Riset Ilmiah, April 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i4.2468

Abstract

Tujuan utama perusahaan adalah mencapai keuntungan sebanyak mungkin. Tingkat keuntungan yang optimal tercermin melalui performa keuangan perusahaan tersebut. Salah satu sektor perusahaan yang mementingkan kinerja perusahaan adalah sektor BUMN. BUMN sering menjadi pusat perhatian kritis masyarakat, dengan pandangan bahwa mereka tidak efisien dalam mengelola sumber daya, rentan terhadap praktik korupsi, dan memiliki tingkat profitabilitas yang rendah. Kinerja BUMN yang tidak memuaskan tidak boleh terus-menerus dibiarkan, karena hal tersebut dapat menyebabkan ketertinggalan dan sulit bersaing dengan perusahaan swasta sejenis. BUMN harus mempertahankan perannya sebagai penyedia barang dan jasa berkualitas untuk kebutuhan masyarakat. Dalam rangka lebih mengoptimalkan peran BUMN tersebut, diperlukan strategi – strategi efektif yang diharapkan dapat meningkatkan kinerja keuangan BUMN. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif pengujian hipotesis dengan menggunakan analisis regresi linier berganda dengan menggunakan alat bantu statistik berupa software SPSS (Statistical Program for Social Science) 23. Hasil dari penelitian ini menunjukkan bahwa strategi perusahaan berpengaruh positif terhadap kinerja keuangan BUMN.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KERAGUAN ATAS ASUMSI KELANGSUNGAN USAHA BERDASARKAN STANDAR AUDIT 570 (REVISI 2021) R. Nelly Nur Apandi; Agus Widarsono; Maula Tundiati Istiqomah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2776

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keraguan auditor atas asumsi kelangsungan usaha berdasarkan Standar Audit 570 (Revisi 2021). Fenomena potensi delisting perusahaan tercatat di Bursa Efek Indonesia periode 2021–2023 menjadi latar belakang penting penelitian ini, mengingat banyak perusahaan menghadapi risiko keberlangsungan usaha akibat tekanan keuangan, operasional, maupun litigasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari situs resmi BEI. Sampel ditentukan melalui metode stratified purposive sampling. Analisis data dilakukan menggunakan regresi logistik dengan tahapan uji Overall Model Fit, Goodness of Fit, Nagelkerke’s R Square, serta uji Wald untuk mengetahui pengaruh variabel independen terhadap keraguan atas kelangsungan usaha. Hasil penelitian menunjukkan bahwa pendapatan berpengaruh negatif signifikan terhadap keraguan atas kelangsungan usaha, sedangkan utang dan litigasi berpengaruh positif signifikan. Sementara itu, persaingan pasar tidak terbukti memengaruhi keraguan auditor terhadap kelangsungan usaha. Temuan ini menegaskan pentingnya faktor keuangan dan hukum sebagai indikator material yang memengaruhi opini audit going concern, sedangkan intensitas persaingan pasar tidak selalu menjadi penentu.   Kata Kunci: Kelangsungan Usaha, Standar Audit 570, Pendapatan, Utang, Persaingan Pasar, Litigasi
Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara Nisa, Dilla Fadillatun; Widarsono, Agus; Widaningsih, Mimin
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7447

Abstract

Purpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries: Indonesia, Malaysia, and Australia. Methods – This research uses a quantitative method with secondary data. The tool used for data processing and analysis is EViews 13, employing a panel data regression model. Findings - The results of the study reveal that: (1) Auditor reputation has a negative effect on audit report lag, (2) Audit opinion does not have a negative effect on audit report lag, (3) Audit tenure does not have a negative effect on audit report lag, (4) Information technology adoption does not moderate the effect of auditor reputation on audit report lag, (5) Information technology adoption does not moderate the effect of audit opinion on audit report lag, and (6) Information technology adoption does not moderate the effect of audit tenure on audit report lag. Implications - A This study reinforces agency theory by showing that auditor reputation can accelerate audit report lag. However, the insignificant findings of audit opinion and audit tenure suggest that traditional factors may not always apply in a cross-country context, thus audit theory should consider contextual factors and technological developments. Originality - The novelty of this research lies in the use of information technology adoption as a moderating variable and the comparative analysis across three countries.
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