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All Journal Wahana Riset Akuntansi Jurnal Teknologi Informasi dan Pendidikan Jurnal Eksplorasi Akuntansi (JEA) Electronic Journal of Education, Social Economics and Technology Jurnal Nuansa Karya Akuntansi
Eka Fauzihardani
Fakultas Ekonomi, Universitas Negeri Padang
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Isbandi, Alya; Fauzihardani, Eka
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.v7i1.2026

Abstract

The study aims to examine the impact of the whistleblowing system and internal control system on fraud prevention with morality as a moderating variable. The theoretical foundation used in this research is the gone theory. The sampling method employed is purposive sampling, with respondents being employees of the Padang City Government Office. The respondents include employees holding positions as Head of Division and those in the Finance Department. The type of data used in this study is primary data, using a questionnaire distributed directly to 22 Padang City Government Office. The statical method used in this research is moderation regression analysis using IBM SPSS Statistics version 26. The statistical test result indicates that: (1) The whistleblowing system has a significant positive effect on fraud prevention; (2) The internal control system has no effect on fraud prevention; (3) Individual morality as a moderating variable is not able to moderate the effect of whistleblowing system on fraud prevention; (4) Individual morality is able to moderate the effect of internal control system on fraud prevention.
Determinan Pemilihan Karier dalam Bidang Akuntansi Pemerintahan: Studi Empiris Mahasiswa Akuntansi di Padang Regina, Henny Julia; Fauzihardani, Eka
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.v1i2.10

Abstract

The objective of this research was to examine the direct effect and indirect effect of the independent variables (influence of the third parties, anticipated conflict, and impostor syndrome) on the dependent variable (career selection in government accounting) through the intervening/mediating variable (career self-efficacy). The novelty of this research is combining SCCT and TPB by taking one component of those theories. To determine the sample, this research uses proportionate stratified random sampling. The respondents in this research were undergraduate accounting students force of 2018 to 2019 which is in 4 universities in Padang City (UNP, UNAND, UBH, and UPI) as many as 75 respondents. The data collection method used is a self-administered survey. The data in this research were analyzed using Partial Least Square (PLS). The research findings indicated that the influence of the third parties has a positive significant effect on career selection in government accounting. The anticipated conflict has a negative significant effect on career selection in government accounting. Impostor syndrome has no significant effect on career selection in government accounting. Meanwhile, the influence of the third parties, anticipated conflict, and impostor syndrome mediated by career-self efficacy have no significant effect on career selection in government accounting.
Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang Faadhilah, Mia; Fauzihardani, Eka
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.v7i2.1555

Abstract

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University
Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, dan Audit Delay terhadap Auditor Switching: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Perdani, Levi Sukmi; Fauzihardani, Eka
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.v7i2.2568

Abstract

The aim of this study was to examine the influence of public accounting firm size, audit opinion, and audit delay on auditor switching. The data utilized in this research were annual reports from mining companies listed on the Indonesia Stock Exchange between 2019 and 2023. The sample selection was conducted using the purposive sampling method. Logistic regression analysis was employed to analyze the data. The findings revealed that audit opinion has a significant relationship with auditor switching, while public accounting firm size and audit delay do not show a significant relationship with auditor switching. The next researcher can consider using other variables such as management changes, fee audit, financial distress and other variables that might influence auditor switching.
Pengaruh Kecerdasan Emosional, Intergitas dan Independensi Auditor Terhadap Kualitas Audit Putri, Okti Isra; Fauzihardani, Eka
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.v3i2.103

Abstract

The purpose of this study is to determine whether there is an influence of emotional intelligence, integrity and independence on audit quality in Public Accounting Firms in Padang City. The population in this study were all auditors of Public Accounting Firms in Padang City as many as 60 people. The type of data used is primary data by distributing questionnaires. The analysis technique used is multiple linear regression analysis technique. The test results show that emotional intelligence has a positive effect on audit quality, while integrity and independence do not affect audit quality. Suggestions for further research are better expanded and increase the number of samples in the study and, variables in further research should be added with other variables.
Pengaruh Karakteristik Auditor dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag: Studi Empiris Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Audi, Monica; Fauzihardani, Eka
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.v7i3.3026

Abstract

This study seeks to analyse the impact of auditor gender, auditor reputation, auditor tenure and the complexity of company operations on the on audit report lag in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It will also take into account the influence of company operational complexity. The duration between the end of the fiscal year and the date of the independent auditor's report signature is called the audit report lag. The premise of attribution theory underpins this investigation. Using a quantitative approach and purposive sampling, 58 property companies provided 232 firm-year observations. Using SPSS software, we performed multiple linear regression analyses on the collected data. There is a positive correlation between auditor gender and audit report lag, no correlation between auditor reputation and audit report lag, a negative correlation between audit tenure and audit report lag, and a positive correlation between auditor reputation and audit report lag and company operational complexity, according to the results.
High Performance Work System and Organisational Culture on Organisational Performance: A Case Study at Prodia Clinical Laboratory throughout Sumatra Irsan, Tri Annisa; Fauzihardani, Eka
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.650

Abstract

This study aims to examine the influence of High Performance Work System (HPWS) and Organizational Culture on organizational performance in Prodia Clinical Laboratory in the Sumatra region. The study sample consisted of 191 employees representing various positions in the laboratory, with data collected using a 5-point Likert scale-based questionnaire. Data analysis was conducted using multiple linear regression to test the relationship between HPWS, Organizational Culture, and organizational performance. The results showed that HPWS had a positive and significant effect on organizational performance with a relatively small contribution (regression coefficient 0.113; p = 0.027). Meanwhile, Organizational Culture had a very large and significant effect (regression coefficient 1.291; p 0.001) on organizational performance. This finding confirms that the implementation of HPWS can improve organizational performance if integrated with a strong organizational culture. A conducive and productive organizational culture plays a dominant role in improving the effectiveness of performance in Prodia Clinical Laboratory. This study recommends strengthening organizational culture and consistency in implementing HPWS as the main strategy in improving laboratory organizational performance. The results of this study are consistent with previous studies that emphasize the importance of synergy between work systems and organizational culture to achieve optimal performance.
Pengaruh Kompleksitas Tugas dan Pengalaman Kerja terhadap Audit Judgment dengan Religiusitas sebagai Variabel Moderasi : (Studi Empiris pada Kantor Akuntan Publik di Kota Padang) Pradipta, Putri; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.168

Abstract

This study aims to prove and analyze the influence of task complexity and work experience on audit judgment through religiosity as a moderating variable. This research was conducted on auditors affiliated with Public Accounting Firms spread across the Padang City area. The data collection technique used in this research was a survey, which was carried out by distributing questionnaires. The data analysis technique used was Moderating Regression Analysis (MRA) with the t-statistic test as a tool in testing the hypothesis. In accordance with the results of the hypothesis testing, it was found that task complexity had a negative effect on audit judgment, in addition, religiosity was proven to have a positive effect on auditor judgment, but task complexity did not affect audit judgment. Another important result that the researcher obtained was that religiosity was able to moderate the relationship between auditor experience and audit judgment, but religiosity was not able to moderate the relationship between task complexity and auditor judgment.
Co-Authors Audi, Monica Faadhilah, Mia Fadhli Ranuharja Helin Gustri Mulya Irsan, Tri Annisa Isbandi, Alya Junita, Rike Afria Mellynia Tri anita Rahim Perdani, Levi Sukmi Pradipta, Putri Puspa Rini Putri, Okti Isra Regina, Henny Julia Rini Susanti Rino Rino Silvia Wulandari Triafani, Meilisa Vani Adelin Wulan Rahmadini Yoma, Fanny Okta