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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Nuansa Karya Akuntansi
Pebriyani, Dewi
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Journal : Jurnal Nuansa Karya Akuntansi

 1 
Pengaruh Capital Intensity, Investment Opportunity Set dan Corporate Social Responsibility terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022 Zelvira, Rahma; Honesty, Fiola Finomia; Honesty, Helga Nuri; Pebriyani, Dewi
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.v2i1.51

Abstract

This study will examine the relationship between capital intensity, investment opportunities and corporate social responsibility on accounting conservatism. The scope of this research includes food and beverage companies with a total sample of 24 companies spanning a period of 5 years, namely from 2018-2022, so the total research sample is 120 food & beverage companies using a purposive sampling method based on certain criteria. The data in this research uses secondary data using the eviews analysis method. The research results show that capital intensity, investment opportunities and corporate social responsibility have no effect on accounting conservatism.
Pengaruh Environmental, Social, Governance (ESG) Risk terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2023 Lestari, Gita; Pebriyani, Dewi
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.130

Abstract

The purpose of this study is to analyze the effect of environmental, social, governance and intellectual capital on corporate financial performance in companies listed on the Indonesia Stock Exchange. The research uses a quantitative approach with a causal associative method. The sampling technique consisted of 65 companies that met the criteria. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics and financial data obtained from the official website of the Indonesian Stock Exchange. The company's financial performance is measured using Return on Assets (ROA). The research results show that ESG Risk has a negative effect on the financial performance of companies listed on the Indonesia Stock Exchange which is measured using ROA. This means that a high level of ESG Risk can reduce the company's financial performance.
Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman Sarma, Gimeilia; Fitra, Halkadri; Pebriyani, Dewi
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.5

Abstract

This study aims to see 1) The application of accrual-based accounting has an effect on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government, 2) Technology and information have a significant influence on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government. 3) The internal control system affects the quality of financial reports in the Padang Pariaman Regional Government. Padang Pariaman. 4) The application of accrual-based accounting, internal control systems and information technology have a significant influence on the quality of financial reports in the Padang Pariaman Regional Government. This study utilizes a quantitative design because this study is presented statistically. The population used in this research is 44 Regional Apparatus Work Units in the financial sector throughout Padang Pariaman Regency consisting of 427 employees based on data from the Personnel Service, Padang Pariaman Regency Education and Training Office in 2019. This research was carried out by distributing 207 questionnaires which will be distributed directly to the public. Regional Apparatus Work Unit in the financial section of Padang Pariaman Regency. Analysis of the data used in this study is using multiple regression analysis. Based on the results of the study, it was found that 1) The implementation of accrual-based accounting had a significant effect on the quality of the financial statements of the Padang Pariaman Regency Government. 2) The internal control system has a significant effect on the quality of the financial reports of the Padang Pariaman Regency Government. 3) The use of information technology has a significant effect on the quality of the financial statements of the Regional Government of Padang Pariaman Regency.
Co-Authors Afriyenti, Mayar Ahmad Rahbani Sulaiman S Arianti, Yessy Dwi Artha, Dwi Rani Puspa Betavia, Ade Elsa Charoline Cheisviyanny Delfiani, Silvi Dewi Zaini Putri Dian Indah Hayati Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Hasdi Aimon Hendra, Zul Honesty, Helga Nuri Intan Nurbaiti Fawziah Lestari, Gita Mashuri, Jumatul Ichsan Oktavira, Yolanda Putra, Rino Dwi Putri Maya Sari Ridhaningsih, Fitria Sagita, Detriana Salma Taqwa Sari, Yollit Permata Sarma, Gimeilia Urmatul Uska Akbar Vita Fitria Sari Yeni, Isra Yolanda, Mike Zelvira, Rahma Zul Azhar