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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) Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Pengaruh Sales Growth, Cash Holdings dan Audit Quality terhadap Manajemen Laba Saptomo, Shafia Carina; Mulyani, Erly
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.v3i2.94

Abstract

This study aims to examine the effect of sales growth, cash holdings, and audit quality on earnings management. The type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method uses purposive sampling, resulting in 277 samples from 75 companies. This study uses multiple linear regression analysis to test the hypothesis, assisted by the SPSS version 26 program. The results show that cash holdings and audit quality do not have a significant effect on earnings management, while sales growth has a positive and significant effect on earnings management. For further research, it is recommended to select other variables that affect earnings management.
Pengaruh Kompetensi Aparatur Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Nagari di Kabupaten Tanah Datar Rahmawati, Rahmawati; Mulyani, Erly
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.v7i3.2908

Abstract

The research aims to determine the influence of competency of apparatus, utilization of information technology and community participation on village fund management accountability (Empirical Study on Nagari in Tanah Datar Regency). The population used in this research was all nagari apparatus in Tanah Datar Regency, totalling 600 nagari apparatus from 75 nagari. The sampling technique uses a purposive sampling method. In determining the number of samples, Issac and Michael’s formula was use to obtain 234 apparatus on 30 nagari. This type of research is quantitative research. The data source in this research is primary data by distributing questionnaires to nagari official in Tanah Datar Regency. Data analysis uses multiple linear regression analysis. The result of this research show that competency of apparatus, utilization of information technology and community participation have a positive and significant effect on village fund management accountability.
Pengaruh ESG Risk Terhadap Nilai Perusahaan dengan Karakteristik CEO sebagai Variabel Moderasi Widya, Widya; Mulyani, Erly
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.v7i3.2909

Abstract

This study examines the impact of ESG Risk on firm value, with CEO characteristics as a moderating variable. The study focuses on companies listed on the IDX ESG Leaders from 2021 to 2023, with 19 companies selected through purposive sampling. Secondary data, including ESG Risk scores from the Indonesia Stock Exchange and financial and non-financial data from annual reports, were analyzed. Firm value was measured using the price-to-book value (PBV) ratio. Moderation regression analysis was conducted using IBM SPSS Statistics version 26. The findings indicate that: (1) ESG Risk does not significantly affect firm value; (2) CEO characteristics can strengthen the influence of ESG Risk on firm value.
Analisis Faktor-Faktor Determinasi Auditor terhadap Penerbitan Opini Audit Going Concern Ramadhani, Salsabila; Mulyani, Erly
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.v7i3.2958

Abstract

This research was conducted to determine the effect of company size, KAP reputation, profitability, audit report lag, liquidity, and leverage on the issuance of going concern audit opinions. This research is quantitative research. The data sources used are secondary data in the form of annual financial reports and independent audit reports. The population used in this study was consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Sampling was carried out using the purposive sampling technique and obtained 54 out of 165 observation data. The results of this study indicate that company size, KAP reputation, profitability, audit report lag, and liquidity do not affect going concern audit opinions. While leverage has a positive effect on going concern opinions.
Pengaruh Opinion Shopping, Financial Distress dan Audit Report Lag terhadap Penerimaan Opini Audit Going Concern Ramadinda, Annisa Dwi; Mulyani, Erly
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.v7i3.3056

Abstract

This study aims to examine the effect of opinion shopping, financial distress and audit report lag on the acceptance of going concern audit opinions. This study uses quantitative methods to test the the ory and analyze the relationship between variables. The population in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses purposive sampling, there are 58 companies over a 3-year period and produces 174 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 variables opinion shopping, financial distress and audit report lag do not affect the acceptance of going concern audit opinions.
Peran Mediasi Partisipasi Masyarakat dalam Pengaruh Kompetensi Aparatur dan Tranparansi terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Agustin, Henri; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
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.v7i3.3086

Abstract

This study aims to examine the influence of apparatus competence and transparency in village fund management on the accountability of village fund management, with community participation as a mediating variable. Community participation is included as a mediating variable because the active involvement of village residents in the planning, implementation, and evaluation of village programs is believed to strengthen the relationship between competence and transparency with accountability. This study employs a quantitative approach using a survey method involving village fund financial management officials, with a total sample of 86 respondents. The data were analysed using path analysis techniques to test both the direct and indirect relationships among the variables. The results of the direct relationship analysis show that the apparatus competence variable does not have a significant effect on community participation, but it does have a positive and significant effect on the accountability of village fund management. Meanwhile, transparency has a positive and significant effect on both community participation and the accountability of village fund management. In addition, community participation has a positive and significant effect on the accountability of village fund management. For the indirect relationship, the results indicate that community participation does not mediate the relationship between apparatus competence and the accountability of village fund management. However, community participation has a positive and significant mediating effect in the relationship between transparency and the accountability of village fund management.
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 Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erfrizal Syofyan 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 Tri Hastuti Komalasari Ulfi Nella Audia Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yovie Santria Yuza Sari, Astri