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All Journal Jurnal Kajian Manajemen Bisnis EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Nuansa Karya Akuntansi Jurnal Anoa Keperawatan Mandala Waluya
Halmawati, Halmawati
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Humanities Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Other

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Journal : Jurnal Nuansa Karya Akuntansi

 1 
Pengaruh Opinion Shopping, Likuiditas dan Ukuran Perusahaan terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Yunita, Ririn; Halmawati, Halmawati
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.25

Abstract

This research aims to provide empirical evidence regarding the influence of opinion shopping, liquidity and company size on going concern audit opinion. Going Concern shows the company is able to maintain its business in the long term. If there is doubt about the company's survival, the auditor will issue a going concern audit opinion. The issuance of a going concern audit opinion will influence investor decisions. The dependent variable in this research is going concern audit opinion. The independent variables are opinion shopping, liquidity, and company size. The research design is a quantitative method. The companies studied are property and real estate companies listed on the Indonesia Stock Exchange within the 5 year period 2018-2022. The sample was selected using the purposive sampling method. Data analysis was carried out using logistic regression. The results of the analysis show that opinion shopping has a positive and significant effect on going concern audit opinion, liquidity has no significant effect on going concern audit opinion and company size has a positive and significant effect on going concern audit opinion.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan: Studi pada OPD Kabupaten Simalungun Ramadhani, Defiana; Halmawati, Halmawati
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.16

Abstract

This study set out to find out how the use of government accounting standards, regional financial accounting systems, and expertise in human resources all affect the quality of regional financial reports. This study's participants were all 33 Regional Apparatus Organizations (OPD) in the Simalungun Regency. The samples taken in this study were 33 OPD in Simalungun Regency. Each sample each as many as 3 respondents. Respondents in this study were 1 Head of Finance Subdivision, 1 staff member of the finance section, and 1 treasurer at OPD. With a total sample of 99 people. By distributing questionnaires to the relevant respondents, data were gathered. Using SPSS 24, multiple linear regression was used to analyze the data. The findings indicate that the Accounting System for Regional Finance, Government Accounting Standards, and Human Resource Competence all significantly improve the quality of financial reports produced by regional governments. Additionally, the findings indicate that the Accounting System for Regional Finance significantly improves the quality of financial reports produced by regional governments.
Pengaruh Corporate Governance (CG), Corporate Social Responsibility (CSR), dan Green Accounting Terhadap Financial Performance Syakila, Ananda; Halmawati, Halmawati
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.77

Abstract

This study aims to investigate the impact of Corporate Governance (CG), Corporate Social Responsibility (CSR), and Green Accounting on Financial Performance. This research is categorized as causal research utilizing a quantitative approach. The study was conducted on companies within the basic materials sector listed on the Indonesia Stock Exchange from 2021 to 2023, employing purposive sampling as the sampling method. A total of 67 samples were collected over the three-year research period. The data analysis technique employed was multiple linear regression using SPSS version 29. The findings of this research indicate that Corporate Governance (CG), as measured by the audit committee and independent board of commissioners, does not significantly influence Financial Performance; Corporate Social Responsibility (CSR) also shows no significant effect on Financial Performance. Conversely, Green Accounting, measured by environmental costs, has a significant negative impact on Financial Performance.
Co-Authors Abel Tasman ADRIANI ADRIANI Agustin, Henri Al Rafni Anugrah, Reza Aulia Ridwan, Utanul Bintang, Adel Dwi Aulia, WaOde Dwi Oktalia Erly Mulyani Erni Masdupi Fitra, Halkadri Inang, Inang Ismi, Miftahul Keyla Syahfitri, Fahrez Kirana Rachmad, Aiska Lasmini, Rizki Sri Mutmaina, Zahra Purnamasari, Anisa Ramadhani, Defiana Salma Taqwa Syakila, Ananda Syofyan, Erfrizal Weni Nelmira Yanuarta RE, Ramel Yunita, Ririn