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POLITICAL CONNECTION : SEBUAH PERTIMBANGAN DALAM PENENTUAN TINGKAT BUNGA Yatini, Supri; Apandi, R. Nelly Nur
IMAGE : Jurnal Riset Manajemen Vol 8, No 2 (2019): IMAGE : Jurnal Riset Manajemen. November 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.v7i2.20845

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tax aggressive terhadap cost of debt dengan political connection sebagai variabel pemoderasi pada perusahaan sektor manufaktur periode 2017 hingga 2018. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan sampel 75 perusahaan dari 156 perusahaan manufaktur. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan. Tingkat cost of debt perusahaan diukur menggunakan persentase beban bunga, tax aggressive diukur menggunakan effective tax rate, dan political connection diukur menggunakan variabel dummy. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel dengan bantuan software Eviews 11. Hasil pengujian hipotesis menunjukkan bahwa tax aggressive berpengaruh positif terhadap cost of debt dan hubungan antara tax aggressive dengan cost of debt dapat menguat dengan adanya political connection.
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.
FAIR VALUE OF NON-CURRENT ASSETS AND THE SECOND LARGEST OWNERSHIP ON AUDIT FEE Hapsari, Beriliana; Apandi, R. Nelly Nur
The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i1.12048

Abstract

The use of fair value method has positive and negative impact. The positive impact of applying the fair value method is more relevant for the decision maker and shows the economic value according to the circumstances at that time. While its negative impact, can lead to manipulation and uncertainty. It takes greater effort for the auditor to assess fairness of fair non-current asset quality, resulting in increased audit fees. This study aims to determine the effect of fair value of non-current asset on the determination of audit fees and to know the multiple large shareholder moderation in the relationship between fair value of non-current asset and audit fee. Using the OLS regression, this study uses companies listed on the IDX from 2013 to 2015 with the exception of the financial sector. The result of this research indicates that fair value of non-current asset influences audit fee and this research shows that the second largest ownership can weaken the effect of fair value of non-current asset toward  audit fees.
PENGARUH TINDAK LANJUT HASIL PEMERIKSAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA KEMENTERIAN/LEMBAGA REPUBLIK INDONESIA) Tresnawati, Fera; Nur Apandi, R. Nelly
Jurnal ASET (Akuntansi Riset) Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i1.4017

Abstract

Abstract. This study aims to determine the effect of follow-up examination results on the quality of financial statements with the level of financial statement disclosure as a moderating variable. This research uses a quantitative approach with descriptive research design and associative research. The sample of this study using 85 Ministries / Institutions in Indonesia in 2014. Data analysis techniques using binary logistic regression analysis. The test results show that the follow-up of examination results positively affect the quality of financial statements, the level of disclosure of financial statements have a positive effect on the quality of financial statements and the level of financial statement disclosure is not able to moderate the influence of follow-up examination results on the quality of financial statements.Keywords: follow-up of inspection result; quality of financial statement; financial statement disclosure levelAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh tindak lanjut hasil pemeriksaan terhadap kualitas laporan keuangan dengan tingkat pengungkapan laporan keuangan sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif dan penelitian asosiatif. Sampel penelitian ini menggunakan 85 Kementerian/Lembaga di Indonesia pada tahun 2014. Teknik analisis data menggunakan analisis binary logistic regression. Hasil pengujian menunjukkan bahwa tindak lanjut hasil pemeriksaan berpengaruh positif terhadap kualitas laporan keuangan, tingkat pengungkapan laporan keuangan berpengaruh positif  terhadap kualitas laporan keuangan dan tingkat pengungkapan laporan keuangan tidak mampu memoderasi pengaruh tindak lanjut hasil pemeriksaan terhadap kualitas laporan keuangan.Kata Kunci: tindak lanjut hasil pemeriksaan; kualitas laporan keuangan; tingkat pengungkapan laporan keuangan
PENGARUH PENERAPAN FAIR VALUE NON CURRENT ASSET DAN MANAJEMEN PAJAK ATAS ASSET PERUSAHAAN TERHADAP FEE AUDIT Nur Apandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 3 (2016): Jurnal Riset Akuntansi dan Keuangan. Desember 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i3.5839

Abstract

Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee.Keywords: Fair Value Non Current Asset; Tax Management; Audit Fee Abstrak. Penerapan standar akuntansi internasional telah meningkatkan penerapan nilai wajar dalam pelaporan keuangan. Manfaatnya adalah bahwa nilai wajar merupakan kondisi ekonomi sebenarnya dari suatu entitas. Di sisi lain, konsep ini juga menyebabkan masalah yang berkaitan dengan subjektivitas pengukurannya, terutama pada aset tidak lancar. Hal ini membuat auditor melakukan upaya yang lebih besar untuk mendapatkan keyakinan yang memadai atas kewajaran aset tidak lancar. Ini berimplikasi pada biaya audit yang lebih besar. Penelitian ini bertujuan untuk mengetahui pengaruh nilai wajar aktiva tidak lancar terhadap biaya audit. Penelitian ini juga bertujuan untuk mencari moderasi dari pengelolaan pajak aset perusahaan yang mempengaruhi hubungan antara penerapan nilai wajar dan biaya audit. Dengan menggunakan regresi OLS, penelitian ini menguji perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2014, dengan sampel sebanyak 114 perusahaan. Hasil penelitian menunjukkan bahwa penerapan nilai wajar mempengaruhi biaya audit dan penelitian ini dapat membuktikan bahwa penerapan nilai wajar yang dikelola oleh manajemen pajak aset perusahaan mempengaruhi biaya audit.Kata kunci: Nilai Wajar Aset Tidak Lancar; Manajemen Perpajakan; Biaya Audit
PENGGUNAAN AKUNTANSI FORENSIK DALAM PENYELESAIAN KASUS KEPAILITAN Nur Apandi, R. Nelly; Pradista, Yudha
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2014): Jurnal Riset Akuntansi dan Keuangan. Agustus 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i2.6587

Abstract

This research aim to know how bankrupt process and applying of forensic accountancy in bankrupt.  Besides to know constraints any kind of faced in applying forensic accountancy in finishing case of bankrupt. This study uses qualitative methods. Informant this research consists of curators, civil servant, forensic accountants and Auditors.Result of this research indicate that forensic accountancy have role in assisting to finish case of bankrupt. This matter can be seen from some process or step is solving of case of done bankrupt in justice of commercial needing forensic accountancy. The first, checking off receivable and liability at litigation to prove that debtor really is having of debt to all creditor so that ascertain justice in deciding bankrupt an company. Second, enumeration of bankruptasset to data exist in document, financial statement, and debtor boldness with direct inspection in field. Third, checking off receivable and liability at the time of creditor meeting to know really conducted receivable and liability amount in agreement between creditor and debtor. Fourth, at the time of division of bankrupt asset to ascertain sequence of is division of between separatist creditor, preferential, and congruence seen the existence of guarantee or do not at the time of agreement of receivable and liability. Fifth, detecting the existence of indication of fraud that happened at case of bankrupt.
PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER Nur apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6569

Abstract

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622), which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
PENGEMBANGAN SILABUS AKUNTANSI FORENSIK BAGI MAHASISWA PROGRAM STUDI AKUNTANSI Supriatna, Nono; Nur Apandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8801

Abstract

Abstract. This research aims to develop a syllabus used in the forensic accounting program accounting studies in S1. The study is conducted by collecting, examining and developing forensic accounting course syllabi that are already used in some universities in Indonesia and overseas. This research used qualitative methodology. This research used depth interview with a participant who expert in accounting forensic and auditing. This study illustrates that the lecture material includes a material that consists of the definition of forensic accounting, the forensic accounting profession and its relation to fraud, the characteristics of fraud, an effort to minimize fraud through prevention, detection, investigation, computer crime, technique for collecting financial and non-financial data, discussion of forensic accounting application in cases of corruption, discussion of forensic accounting applications in case of bankruptcy.Keywords: syllabus; forensic accounting; fraud; bankruptcyAbstrak. Penelitian ini bertujuan untuk menyusun silbus matakuliah akuntansi forensic bagi mahasiswa S1 di program studi akuntansi. Silabus mengenai akuntansi forensic pada tingkat S1 Pada Perguruan tinggi di seluruh Indonesia dan negara lainnya ditelaah, kemudian disusun silabus akuntansi forensic yang baru. Metode yang digunakan adalah kualitatif. Pada penelitian ini dilakukan wawancara mendalam terhadap partisipan yang memiliki keahlian dalam bidang akuntansi forensik dan auditing. Penelitian ini menggambarkan bahwa materi perkuliahan mencakup materi yang terdir dari definisi akuntansi forensik, profesi akuntan forensic dan keterkaitanya dengan tindakan fraud, karakteristik fraud,upaya meminimalisasi fraud melalui pencegahan, pendeteksian, penginvestigasian, computer crime, Teknik pengumpuln data keuangan dan non keuangan, diskusi aplikasi akuntansi forensic dalam kasus korupsi, diskusi aplikasi akuntansi forensic dalam kasus kepailitan.Kata Kunci: silabus; akuntansi forensik; kecurangan; kebankrutan
Analysis of Public Accounting Firm Services and Audit Quality with Structure Conduct Performance Approach in Indonesia Capital Market Sofia, Alfira; Nurapandi, R Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.13697

Abstract

Abstract. The business aspect of the audit services may lead to abnormal fee audits. This happens because the supply and demand in audit services are unbalanced resulting in an oligopolistic market, in which the audit engagement is concentrated in several public accounting firms. Such market concentration will lead to the structure conduct performance paradigm because the market structure of an industry will cause behavioral changes especially in the determination of reasonable audit fees and will ultimately affect the quality of audit services itself. This study aims to 1) test and analyze the direct effect of audit service market concentration on audit quality in Indonesia capital market; 2) test and analyze the indirect effect of audit service market concentration on audit quality through positive abnormal audit fee in Indonesian capital market. The research was conducted using a quantitative descriptive method. Research data is in the form of secondary data from capital market in Indonesia. The results show that market concentration has not an effect on the decreased audit quality,but market concentrationhasan effect on increase abnormal fee. Keywords: market structure; audit fee; audit quality Abstrak. Aspek bisnis dari layanan audit dapat menyebabkan audit biaya tidak normal. Hal ini terjadi karena pasokan dan permintaan dalam layanan audit tidak seimbang yang mengakibatkan pasar oligopolistik, di mana keterlibatan audit terkonsentrasi di beberapa kantor akuntan publik. Konsentrasi pasar seperti itu akan mengarah pada struktur melakukan paradigma kinerja karena struktur pasar suatu industri akan menyebabkan perubahan perilaku terutama dalam penentuan biaya audit yang wajar dan pada akhirnya akan mempengaruhi kualitas layanan audit itu sendiri. Penelitian ini bertujuan untuk 1) menguji dan menganalisis pengaruh langsung konsentrasi pasar layanan audit terhadap kualitas audit di pasar modal Indonesia; 2) menguji dan menganalisis pengaruh tidak langsung konsentrasi pasar layanan audit terhadap kualitas audit melalui biaya audit abnormal yang positif di pasar modal Indonesia. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif. Data penelitian berupa data sekunder dari pasar modal di Indonesia. Hasil penelitian menunjukkan bahwa konsentrasi pasar tidak berpengaruh pada penurunan kualitas audit, tetapi konsentrasi pasar berpengaruh pada peningkatan biaya abnormal.Kata Kunci: struktur pasar; biaya audit; kualitas audit
Kualitas Audit dan Reporting Aggresiveness Studi Pada Periode Awal Penerapan International Standard on Auditing (ISA) Zulhaimi, Hanifa; Nurapandi, R Nelly; Sofia, Alfira
Jurnal ASET (Akuntansi Riset) Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i2.13714

Abstract

Abstract. Audit quality is an important issue because of the financial statements produced by the company and audited by qualified auditor are able to serve as the basis for economic decision making. This study aims to (1) Determine the audit quality measured by firm size has an influence on the decline reporting agresiveness on capital markets in Indonesia (2) Knowing there are differences in the effect of audit quality measured by the size of the firm, the reporting agresiveness the company's financial statements before and after the implementation of the International Standard on Auditing on the capital market in Indonesia. The study was conducted using quantitative method with OLS regression. This study has contributed to give suggestion to the board of audit and accounting standards in order to improve audit quality and the quality of financial reporting. In the Indonesian capital market is not proven that the quality of audit moderating influence between the value of the company on financial reporting aggressive. While the total accrual significant effect on aggressive financial reporting. Rsquare level in the regression model state in Indonesia amounted to 0.662226. The results showed that companies tend to act aggressively in financial reporting was higher in the period before the application of ISA shown by Rsquare greater value is 0.401634 (40.16%), whereas the period of application of ISA Rsquare lower value that is equal to 0.334772 (33 , 47%).Keywords: quality audit; reporting; ISA aggresiveness Abstrak. Kualitas audit merupakan masalah penting karena laporan keuangan yang dihasilkan oleh perusahaan dan diaudit oleh auditor yang memenuhi syarat dapat berfungsi sebagai dasar untuk pengambilan keputusan ekonomi. Penelitian ini bertujuan untuk (1) Menentukan kualitas audit yang diukur oleh ukuran perusahaan memiliki pengaruh terhadap penurunan pelaporan agresivitas pada pasar modal di Indonesia (2) Mengetahui ada perbedaan pengaruh kualitas audit yang diukur dengan ukuran perusahaan, melaporkan agresivitas laporan keuangan perusahaan sebelum dan sesudah penerapan Standar Internasional tentang Audit di pasar modal di Indonesia. Penelitian dilakukan menggunakan metode kuantitatif dengan regresi OLS. Studi ini telah memberikan kontribusi untuk memberikan saran kepada dewan audit dan standar akuntansi dalam rangka meningkatkan kualitas audit dan kualitas pelaporan keuangan. Di pasar modal Indonesia tidak terbukti bahwa kualitas audit memoderasi pengaruh antara nilai perusahaan terhadap pelaporan keuangan yang agresif. Sedangkan total accrual berpengaruh signifikan terhadap pelaporan keuangan yang agresif. Tingkat Rsquare dalam model regresi negara di Indonesia sebesar 0,662226. Hasil penelitian menunjukkan bahwa perusahaan cenderung bertindak agresif dalam pelaporan keuangan lebih tinggi pada periode sebelum penerapan ISA yang ditunjukkan oleh Rsquare nilai yang lebih besar adalah 0,401634 (40,16%), sedangkan periode penerapan ISA Rsquare bernilai lebih rendah yaitu sebesar 0,334772 ( 33, 47%).Kata Kunci: kualitas audit; pelaporan; ISA aggresiveness