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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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Pengaruh Efektivitas Komite Audit, Bankruptcy Prediction, dan Solvabilitas terhadap Audit Delay Altarisya, Viola; Nelvirita, Nelvirita
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.32

Abstract

This research analyzes the influence of audit committee effectiveness, bankruptcy prediction, and solvency on audit delays. This research uses annual reports on basic material sector companies listed on the Indonesian stock exchange for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 70 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee. The sample selection in this study used a purposive sampling technique. The research results show that the effectiveness of the audit committee and Bankruptcy prediction do not have a significant effect on audit delay. Meanwhile, solvency has a significant effect on audit delay.
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.
Pengaruh Dualitas CEO, Kualitas Audit Eksternal, dan Dewan Perempuan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Yunita, Vira; 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.v7i2.2634

Abstract

This study aims to examine the effect of CEO duality, external audit quality and women on board on firm value. The variable used to measure firm value is Tobin's Q. The data used are secondary data in the form of annual reports of health sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was determined using a purposive sampling technique and 16 companies were obtained as samples. This study uses a multiple linear regression analysis model. The results of this study indicate that CEO duality and external audit quality have a positive and significant effect on firm value. Meanwhile, women on board have a negative and significant effect on firm value.
Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023 Maharani, Shilla; Serly, Vanica; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2758

Abstract

This study investigates the influence of the fraud triangle on financial statement fraud, focusing on pressure (financial stability and financial target), opportunity (nature of industry and ineffective monitoring), and rationalization. The research sample comprises healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 26 healthcare companies were selected for analysis. The study employs logistic regression as the analytical method, incorporating the overall model fit test, Hosmer and Lemeshow test, goodness-of-fit test, and classification matrix analysis. The findings reveal that financial targets and the nature of the industry positively impact financial statement fraud, whereas financial stability, ineffective monitoring, and rationalization do not exhibit significant effects.
Pengaruh New Fraud Diamond Terhadap Potensi Kecurangan Laporan Keuangan Yanto, Anggie Ardila; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2759

Abstract

This study aims to examine financial targets, nature of industry, earnings growth, and change of directors on financial statement fraud. This study uses quantitative methods to test theories and analyze the relationships between variabels. The population in this study is contruction companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses purposive sampling, there are 20 companies over a 4-year period and produces 80 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the nature of industry variabel has a positive and significant effect on the pottential statement fraud. Meanwhile, financial targets, earnings growth, and chane of directors for financial statements fraud.
Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024 Afrian, Muhammad; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3513

Abstract

This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of internet financial reporting (IFR) on local government websites. This is a causative research study. The population and sample consist of the financial reports of regency and city governments in Indonesia for the year 2024. The sampling technique used is purposive sampling. The type of data employed is secondary data. Data collection was conducted through documentation methods by collecting local government financial reports and reviewing each local government’s official website. The data analysis method used is multiple regression analysis, with internet financial reporting as the dependent variable and audit opinion, type of local government, administrative age, and regional wealth as independent variables. The results of the study indicate that audit opinion, type of local government, and administrative age do not have a significant effect on the practice of internet financial reporting on local government websites, whereas regional wealth has a negative effect on the practice of internet financial reporting.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Maisyarah, Siti; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3529

Abstract

This study examining the relationship between financial statement fraud and factors such as industry characteristics, auditor turnover, director turnover, the frequency of CEO pictures, and government programs is the overarching goal of this research. In order to test the hypothesis and look at how the variables were related, this study used quantitative approaches. Used information is secondary data collected from 2020–2023 annual reports of state-owned companies traded on the IDX in Indonesia. Over the course of four years, 96 observations were derived from this study's purposive sample strategy, which included 24 organizations. This study uses logistic regression. The research found that CEO photos reduce financial statement falsification. Industry traits, government activity, auditor turnover, director changes, and financial goals do not affect financial statement fraud.
Co-Authors Afrian, Muhammad 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 Siti Maisyarah Titi Andriza Wahyu Septian R Wikky Lendika Putra Wulansari, Siska Yandita, Dillanof Yanto, Anggie Ardila Yunita, Vira