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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Nelvirita Nelvirita
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures Gipson Guido Turnip; Nelvirita Nelvirita; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.357

Abstract

This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures
Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Locus of Control terhadap Kecenderungan Kecurangan Akuntansi Gian Javier Fausta; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.536

Abstract

The purpose of this study was to examine the effect of emotional intelligence, spiritual intelligence, and locus of control on the tendency of accounting fraud. The population in this study is the regional work unit in Tanah Datar Regency, totaling 24 SKPD, and the respondents are the head of the office, the head of the finance department, and staff from each SKPD. The research design used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 72 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) emotional intelligence has no effect on the tendency of accounting fraud in the Regional Work Unit (SKPD) of Tanah Datar Regency, (2) spiritual intelligence has a negative and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency. (3) Internal locus of control has no effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency.
Analisis Pengaruh Efektivitas, Efisiensi, dan Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) Kota Bukittinggi Tahun 2010-2019 Titi Andriza; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.553

Abstract

The purpose of this study is to find out how the relationship between the effectiveness, efficiency and contribution of the tourism sector to the local revenue of the city of Bukittinggi from 2010 to 2019. The research population is all taxes and levies on the tourism sector of the city of Bukittinggi using the sample technique method. This study uses a quantitative method with a descriptive approach and correlation test. The novelty of this research is to examine the relationship of each independent variable to the dependent variable so that it explains in more detail the relationship/relationship. The results show that the effectiveness of the tourism sector in Bukittinggi City has an average effectiveness level of 88% which is classified as effective and has a negative perfect linear relationship to local revenue, the efficiency of the tourism sector in Bukittinggi City has an average efficiency level of 14% classified as efficient and has Positive perfect linear relationship to local revenue and contribution of the tourism sector Bukittinggi City has an average contribution rate of 43% which is classified as making a good contribution and has a perfect linear relationship to local revenue.
Pengaruh Fee Audit, Ukuran KAP, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan Wikky Lendika Putra; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.658

Abstract

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kompleksitas Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan Wahyu Septian R; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.692

Abstract

This study aims to examine the effect of managerial ownership, firm size, and firm complexity on the audit report lag. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling. The number of samples is 68 companies. The statistical method uses multiple linear regression analysis. The results show that managerial ownership has no effect on audit report lag, company size negatively affects audit report lag, company complexity does not affect audit report lag in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Determinan Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Amelia Yastari; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.706

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the effect of financial distress, internal control system, audit tenure and the complexity of the company's operations on audit delay in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020 for 4 years. This study uses purposive sampling method in selecting the sample, with a total sample of 152 samples. The data type for this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results showed that financial distress and the complexity of the company's operations have no significant effect on audit delay, the internal control system has a negative and significant effect on audit delay, while tenure audits have a positive and significant effect on audit delay.
Pengaruh Corporate Governance terhadap Integritas Laporan Keuangan Yandita, Dillanof; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2050

Abstract

This study investigates the impact of corporate governance factors specifically independent commissioners, audit committees, and internal audits on the integrity of financial reporting in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a multiple linear regression analysis through SPSS and a purposive sampling method, the research selected 20 companies from a total population of 28. The findings reveal that independent commissioners have a detrimental effect on the credibility of financial statements, while audit committees similarly undermine reporting integrity. Additionally, internal audits do not enhance the credibility of financial statements. These results highlight significant weaknesses in corporate governance practices within the industry, underscoring the need for further examination and improvement of governance structures to ensure reliable financial reporting.
Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Juhari, Dalvad; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2072

Abstract

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi pada Perbankan di Kota Bukittinggi Herfen, Rafi Prima; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2123

Abstract

This research aims at identifying factors that cause accounting fraud using the fraud triangle theory. Previous studies used attribution theory and the fraud diamond theory, whereas this study implements agency theory and the fraud triangle theory. Furthermore, previous studies considered only two variables: internal control and individual morality. This research introduces a third variable, which is compensation suitability. This analysis utilizes a quantitative approach. The reference is derived from primary data, gathered directly from respondents' answers to the questionnaires. The study’s population consisted of employees or workers who worked in the sectors of accounting and finance selected from banks in Bukittinggi City. The study shows that internal control exerts a significant negative impact, suggesting enhanced internal controls can significantly decrease fraudulent activities. However, compensation suitability and individual morality do not significantly affect negative effect on accounting fraud.
Pengaruh Kepemilikan Manajerial dan Hubungan Sosial CEO dengan Komisaris Independen terhadap Manajemen Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019 - 2023 Putri, Azizah Dwi; Nelvirita, Nelvirita; Fawziah, Intan Nurbaiti
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2175

Abstract

This study aims to examine the effect of managerial ownership and CEO social relations with Independent Commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Using a purposive sampling technique, a sample of 38 companies was obtained. Earnings management is measured using the Modified Jones Model, managerial ownership is measured by the percentage of management share ownership of outstanding shares, and social relations are measured using the Social Network Index (SNI). Multiple linear regression analysis with SPSS version 26 shows that the independent variables simultaneously affect the dependent variable. Partially, managerial ownership has no significant effect on earnings management, while CEO social relations with Independent Commissioners have a significant positive effect on earnings management. The implications of this study emphasize the importance of strengthening regulations related to commissioner independence, especially in terms of social relations, and encouraging investors to consider social relations factors in investment analysis. The limitations of the study include the sample period covering the pandemic and focusing on the manufacturing sector, while further research can expand the scope of the industrial sector and develop more comprehensive social relations measurement metrics.
Co-Authors Altarisya, Viola Amelia Yastari Gian Javier Fausta Gipson Guido Turnip Herfen, Rafi Prima Intan Nurbaiti Fawziah Juhari, Dalvad Maharani, Shilla Maisil Delvira Mayar Afriyenti Putri, Azizah Dwi Serly, Vanica Titi Andriza Wahyu Septian R Wikky Lendika Putra Wulansari, Siska Yandita, Dillanof Yanto, Anggie Ardila Yunita, Vira