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<![CDATA[Pengaruh Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Jumlah Pengungkapan PSAK Berbasis IFRS ]]>
<![CDATA[Vanica Serly]]>
<![CDATA[ Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/20171111
<![CDATA[This study aims to determine the level of disclosure compliance with Indonesia Accounting Standard (PSAK) convergence to International Financial Reporting Standards (IFRS) in manufacture companies in 2011-2012. Furthermore, this study aims to determine the effect of the structure of corporate governance (CG), ownership structure and company characteristics to the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS. Structure of corporate governance is measured by proportion of independent commissioner and audit committee. While ownership structures are measured by ownership concentration, international ownership and institutional ownership. Company characteristics are measured by size of the company, profitability and leverage. These results indicate that the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS in the manufacture companies is 80.33%. The multiple regression test showed that structure of corporate governance variables that affect compliance is the proportion of independent commissioner, the number of audit committee, ownership concentration, international ownership, institutional ownership, profitability and leverage had no effect on the level of disclosure compliance with Indonesia Accounting Standards convergence to IFRS. While the variable, namely size of the company had effect on the level of disclosure compliance. The regression also showed that the variable had R2 = 0.109. it means that the independent variable only influence the dependent variable for 10.9%.]]>
<![CDATA[Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View ]]>
<![CDATA[Vanica Serly]]>;
<![CDATA[Dovi Septiari]]>;
<![CDATA[Ade Elsa Betavia]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i2.28981
<![CDATA[This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.]]>
<![CDATA[Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi ]]>
<![CDATA[Achdy Muhadis]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.552
<![CDATA[This study describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.]]>
<![CDATA[Pengaruh Financial Distress dan Corporate Social Resposibility terhadap Konservatisme Akuntansi ]]>
<![CDATA[Muhammad Nur Caniago]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.572
<![CDATA[The financial report is a description of the company's performance. This study aims to determine the effect of financial distress and corporate social responsibility on accounting conservatism. Manufacturing companies listed on the Indonesia Stock Exchange are the population in this study with the 2017-2019 research period. The number of samples analyzed were 34 companies. Samples were taken by purposive sampling method. The analysis technique used is multiple linear analysis technique. The results show that financial distress has a positive effect on accounting conservatism, corporate social responsibility has no effect on accounting conservatism. Suggestions for further research are expected to increase the number of research samples and years of observation, and also to use other variables that can be used to measure the level of accounting conservatism.]]>
<![CDATA[Pengaruh Pengungkapan Nilai Etika Islam terhadap Kinerja Bank Syariah di Indonesia ]]>
<![CDATA[Muharani Astuti]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.578
<![CDATA[This study discusses the effect of the disclosure of Islamic ethical values on the financial performance of Islamic banks registered with the Financial Services Authority (OJK) during the 2016-2020 period. The ethical values in this study are the zakat disclosure index (ZDI) and the charity disclosure index (CDI). By using purposive sampling technique, the samples used in this study were obtained from 13 Islamic Commercial Banks in Indonesia. The data in this study were obtained from the bank's annual report in 2016-2020 and analyzed using multiple linear regression. The results of this study indicate that the zakat disclosure index (ZDI) has a positive and significant effect on bank performance. While the Charity Disclosure Index (CDI) does not have a significant effect on bank performance. This study is a more consistent literature survey on the effect of disclosing Islamic ethical values on bank performance and conducting a robustness check to support the findings of the study.]]>
<![CDATA[Pengaruh Karakteristik Good Corporate Covernance (GCG) terhadap Audit Delay pada Perbankan Syariah di Otoritas Jasa Keuangan ]]>
<![CDATA[Wahyu Riswan]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.584
<![CDATA[This research aims to examine the characteristics of good corporate governance sharia to audit delay. The population of this research is in the Islamic banking sector which is registered with the financial services authority (OJK) for the 2016-2020 period. The sample using the purpose sampling method with a total of 11 samples of Islamic banking companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results of this analysis show that the audit committee has a positive effect on audit delay. The Board of Commissioners has a negative effect on audit delay. ownership has a positive managerial influence on audit delay. The sharia supervisory board has no effect on audit delay.]]>
<![CDATA[Pengaruh Ideologi Etis Terhadap Penilaian Etis ]]>
<![CDATA[Rahma Nakhiral Marta]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.634
<![CDATA[The purpose of this study was to examine the influence of ethical ideology on ethical judgments. This research contributes to the existing literature on student ethical judgment, particularly in the context of a developing country such as Indonesia. There are 193 of accounting students Faculty of Economics Universitas Negeri Padang who have taken/are currently taking courses Ethics on Accounting Profession. This study shows that idealism doesn’t have positive effect on Ethical Judgment, while relativism shows negative results on ethical judgment.]]>
<![CDATA[Pengaruh Personal Value Terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[Adli Muzakki]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.684
<![CDATA[This study aims to provide an overview of the influence of personal values on ethical behavior of accounting students. Sample of this study are the student of the economics faculty of Padang State University. Data was collected by survey using open ended questionnaire, an analyzed by simple linear regression technique The results of this study show that (1) Personal value-Openness to Change has no significant effect on ethical behavior of Accounting Student (2) Personal value-Self-Enhancement has a significant negative effect on ethical behavior of Accounting students (3) Personal value-Conservation has a significant positive effect on ethical behavior of Accounting Student (4) Personal value-Self-Transcendence has no significant effect on ethical behavior of Accounting Student.]]>
<![CDATA[Analisis Perbandingan Skeptisisme Profesional Mahasiswa Akuntansi: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Padang ]]>
<![CDATA[Muthi'ah Gita Fajar]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.687
<![CDATA[This study aims to investigate the effectiveness of professional ethical course for accounting students at Faculty of Economic in Padang State University. Based on student participation in Business Ethics and Accounting Profession subject, we measure their Professional Skepticism using six factors who developed by Hurtt (2010) known as Hurtt’s Professional Skepticism Scale (HPSS): Autonomy, Self Esteem, Question Mind, Suspension of Judgement, Search for Knowledge, and Interpersonal Understanding. We compare the skepticism scores of two grouping variables which are: The students who have participated in professional ethical course (Sample 1) and the students who haven’t participated in professional ethical course (Sample 2). The results show that Sample 1 was more skeptical in terms of Self Esteem. On the other hand the difference between the two samples in skepticism score for the other five factors was found insignificant.]]>
<![CDATA[Accounting Ethics: From Professionals Views ]]>
<![CDATA[Dovi Septiari]]>;
<![CDATA[Nayang Helmayunita]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jati.v6i2.18084
<![CDATA[This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.]]>
