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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKONOMIS : Journal of Economics and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Software Development Digital Business Intelligence and Computer Engineering Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Determinan Potensi Kecurangan Dana Desa di Kabupaten Pasaman Sopya Sopya; Erly Mulyani
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.v5i2.689

Abstract

This study aims to determine the effect of transparency, accountability, organizational culture, and internal control on the potential for misappropriation of village funds (Empirical Study in Pasaman District Village). The population used in this study were 37 villages in Pasaman Regency. The sampling technique used is the total sampling method, where the number of samples and the population is the same. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials. Data analysis used multiple linear regression analysis. The results of this study indicate that accountability and internal control have a negative and significant effect on the potential for misappropriation of village funds. Meanwhile, transparency and organizational culture do not affect the potential for misappropriation of village funds.
Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Halkadri Fitra; Salma Taqwa; Halmawati Halmawati; Erly Mulyani; Henri Agustin; Nurzi Sebrina; Wenni Futria Mori
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.v5i2.837

Abstract

This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Logam dan Sejenisnya Tahun 2017-2021 Ahmad Nufyar; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.686

Abstract

This study aims to determine the effect of capital structure and profitability on firm value in metal sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study is a causal study that uses linear regression analysis to test the hypotheses that are asked. The population in this study is the entire metal company and the like listed in the Indonesia stock exchange, which includes 14 companies. The sample retrieval technique used is an purposive sample so that the number of samples used in this study is 70. The source of data used in this study is the data source that is available after it has been collected by others. The research suggests that capital structures have no significant impact on firm values and profitability demonstrate a positive and significant impact on firm values. For further research it is hoped to examine other variables other than capital structures and profitability, and it is hoped that they will multiply samples that will be studied to improve results.
Analisis Perbedaan Perilaku Investasi Saham Antara Wanita dan Pria di Pasar Modal Indonesia Feby Amalia Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.752

Abstract

This study aims to analyze 1) Do women have a tendency to have low financial literacy compared to men in making stock investment decisions. 2) Do women have a tendency to be not overconfident than men in making stock investment decisions. 3) Do women have a tendency to have low risk tolerance compared to men in making stock investment decisions. 4) Do women have a tendency to herding behavior compared to men in making stock investment decisions. The novelty of this research from the previous one is that the author places more emphasis on gender differences in decision making when influenced by behavioral finance bias. This study uses quantitative methods with data collection techniques using questionnaires distributed through online media to investors with a sample of 146 investor respondents. The sample is distributed to respondents who are listed on the IDX of West Sumatra. The analytical method used in this research is descriptive analysis and Mann-Whitney test. The results of the study found 1) There is no significant difference between the financial literacy of women and men in making stock investment decisions. 2) There is a significant difference between overconfidence of women and men in making stock investment decisions, and female investors tend to be not overconfident than men in making stock investment decisions. 3) There is a significant difference between the risk tolerance of women and men in making stock investment decisions, and female investors tend to have low risk tolerance compared to men in making stock investment decisions. 4) There is a significant difference between the herding behavior of women and men in making stock investment decisions, but male investors tend to have high herding behavior compared to women in making stock investment decisions.
Pengaruh Prior Opinion, Debt Default dan Kondisi Keuangan terhadap Penerimaan Opini Audit Going Concern Luthfi Alif Wibawa; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1099

Abstract

This study aims to provide empirical evidence regarding the effect of prior opinion, debt default, and financial condition on going concern audit opinion. The dependent variable is going concern audit opinion whose measurement is divided into four categories. While the independent variables are prior opinion, debt default, and financial condition. The prior opinion variable is measured by looking at the audit opinion in the previous year. The debt default variable is measured by considering the company's equity. The financial condition variable is measured by the zmijewski model. The research method was verifiable with a quantitative approach. This study uses logistic regression analysis to test the proposed hypothesis. The population in this study are companies in the infrastructure, utilities and transportation sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The results of this study indicate that prior opinion has a significant positive effect on going concern audit opinion, debt default and financial conditions have a positive but not significant effect on going concern audit opinion.
Pengaruh Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Mediasi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Lisa Andriani Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1168

Abstract

This study intends to examine impact of corporate governance on financial performance with corporate social responsibility as an mediating variable. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. Based on the result, corporate governance exhibit a substantial and beneficial impact on both financial performance and corporate social responsibility while corporate social responsibility demonstrates a minor positive influence on financial performance, so that corporate governance can’t mediate the relationship between corporate governance and financial performance.
Pengaruh Pengungkapan Corporate Social Responsbility dan Mekanisme Corporate Governance terhadap Kinerja Keuangan:Studi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2018-2022 Yovie Santria; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1171

Abstract

This study will examine the relationship between corporate social responsibility disclosure and corporate governance mechanisms on financial performance. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. The results showed that CSR disclosure has a negative and insignificant effect on financial performance. The corporate governance mechanism has a positive and significant effect on financial performance.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Putri Ramalia Yusmir; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1514

Abstract

This research examines the influence of managerial ownership, institutional ownership and company size on company performance in mining companies listed on the Bursa Efek Indonesia for the 2019-2022 period. Company performance is calculated using the Tobins' Q measurement. The sampling method for this research uses purposive sampling and 28 mining companies were obtained as samples. The type of data used is secondary data using panel data regression. The research results state that the managerial ownership variable has a negative and significant effect on company performance. The variables institutional ownership and company size have no effect on company performance.
Pengaruh Komisaris Independen dan Investment Opportunity Set (IOS) terhadap Kinerja Perusahaan Rivai, Fayyadh Erdy; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1692

Abstract

The purpose of this study is to examine the impact of independent commissioners and investment opportunity set on firm performance. Firm performance, which is assessed by net income divided by equity, is the dependent variable. Meanwhile, independent commissioners are measured by the number of independent commissioners divided by the number of commissioners. Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 constitute the study population. Purposive sampling was used to determine the research sample, and 18 companies with a total of 90 observations were obtained. Multiple linear regression analysis was used as the analysis technique. Based on the results of this study, independent commissioners have a positive effect on company performance, but investment opportunity set has a negative effect on company performance.
Pengaruh Profitability, Stock Liquidity dan Cash Holding terhadap Stock Price Crash Risk: Studi Empiris pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023 Majiid, Hanif; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2120

Abstract

The purpose of this study was to analyze the effect of profitability, stock liquidity and cash holding on stock price crash risk in construction companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data in this study comes from the financial statements of construction companies listed on the Indonesia Stock Exchange, stock returns of stock price funds from yahoo finance. The sampling method used purposive sampling with certain criteria with a total sample obtained of 17 construction companies. hypothesis testing in this study using multiple linear analysis, the results of this study indicate that profitability, stock liquidity and cash holding have no effect on stock price crash risk.
Co-Authors Agustin, Henri Ahmad Nufyar Alan Sepriadi Aliakito Luckman Andi Mesta, Hendri Ardiles Ardiles Ayu Wandira Bintang Marseno Charoline Cheisviyanny Chaterine Anjeli Chika Yanda Permata Putri Dianni Yusuf Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erinos N,R Erni Masdupi Feby Amalia Putri Fefri Indra Arza Fefri Indra Arza Firman Fifrman Fitra, Halkadri Fitria Maiza Fradella Anggraini Gesit Thabrani Halmawati Halmawati Halmawati, Halmawati Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Isma Delita Keken Setiawan Lisa Andriani Putri Luthfi Alif Wibawa M Rofiananda M. Ardhy Erwanda M. Saferi Majiid, Hanif Mardha Tillah Marvina Rosa Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir Putri, Silvia Utami Rahmah Maulidya Rahmawati, Rahmawati Rahmi Rahmi RAMADHANI, SALSABILA Ramadinda, Annisa Dwi Rexy Anugerah Pratama Rivai, Fayyadh Erdy Salma Taqwa Sany Dwita Saptomo, Shafia Carina Sopya Sopya Sri Rahayu Rahmadhani Suci Ardiryanti Syamsul Amar B Syofyan, Erfrizal Tri Hastuti Komalasari Ulfi Nella Audia Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yovie Santria Yuza Sari, Astri