Article Per Year (5 Year)
p-Index From 2021 - 2026
6.366
P-Index
This Author published in this journals
All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 4   5   6   7   8 
Pengaruh Literasi Keuangan dan Informasi Akuntansi terhadap Pengambilan Keputusan Investasi di Pasar Modal dengan Overconfidence sebagai Variabel Moderasi: Studi Kasus Generasi Z di Sumatera Barat Muhammad Fauzan; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3541

Abstract

This study investigates the influence of financial literacy and accounting information on investment decision-making among Generation Z in Indonesia’s capital market, with overconfidence as a moderating variable. The research aims to explain how financial understanding and the ability to interpret accounting data affect rational investment choices in a demographic known for high digital engagement and participation in financial activities. Using a quantitative method with an associative approach, data were collected from 190 respondents in West Sumatra through a structured questionnaire. The analysis was conducted using structural equation modeling. A key novelty of this research lies in the inclusion of accounting information as an independent variable alongside financial literacy, while testing overconfidence as a moderating variable—offering a different framework from previous studies that generally focus on direct relationships. The findings reveal that financial literacy and accounting information each have a significant positive influence on investment decisions. However, overconfidence did not moderate the relationship between these independent variables and investment decisions. These results suggest that while Generation Z investors possess sufficient knowledge and access to financial information, their psychological biases may not significantly alter their investment choices. The study concludes that financial education and transparency in accounting data are critical in shaping investment behavior. Future research is recommended to explore other psychological or behavioral moderators beyond overconfidence, as well as to expand the demographic and geographical scope to enhance generalizability.
Pengaruh Kepemilikan Keluarga, Karakteristik Dewan Komisaris, dan Kesibukan Komite Audit Terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 Nurul Wardhati; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3903

Abstract

This study aims to analyze the effect of family ownership, board of commissioners’ characteristics, and audit committee busyness on audit report lag. The theoretical foundation of this research is based on agency theory and signaling theory. This research employs a causal study design with a quantitative approach. The sample was determined using a purposive sampling method, resulting in 92 companies from the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total of 276 observations. Data were analyzed using multiple linear regressions with the assistance of SPSS version 25. The finding indicate that family ownership, board size, and audit committee busyness have no significant effect on audit report lag. However, the proportion of independent commissioners, as one of the board characteristics, shows a significant influence on audit report lag.
Pengaruh Konservatisme Akuntansi, Intellectual Capital, dan Leverage terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Nadia Putri Yalni; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3907

Abstract

This study aims to examine the effect of accounting conservatism, intellectual capital, and leverage on financial performance. This study is a quantitative study. The population used in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used purposive sampling, resulting in a sample of 86 companies. The data source in this study ware secondary data in the form of annual reports. The data analysis method used was multiple linear regression analysis. The results showed that accounting conservatism and leverage did not affect financial performance. Meanwhile, intellectual capital had a positive and significant effect on financial performance.
PENGARUH KEPEMILIKAN KELUARGA, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA: (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Fadiyah Ramadhani Putri; Erly Mulyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3803

Abstract

Introduction: This study aims to examine the effect of Family Ownership, Liquidity, and Leverage on Earnings Management Methods: The sample was selected using purposive sampling, resulting in 120 observations from 40 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Hypothesis testing was conducted using multiple linear regression, with data processed in SPSS.Results: This study indicates that family ownership, liquidity, and leverage have both negative and positive effects on earnings management.Conclusion and suggestion: This study concludes that, overall, ownership structure and a company’s financial condition play important roles in shaping earnings management practices in mining companies. As a result, companies are advised to strengthen internal control mechanisms and maintain sound financial management to minimize earnings management practices. Keywords: Earnings Management, Family Ownership, Leverage, Liquidity
Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital terhadap Nilai Perusahaan Rahmat Muliadi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.685

Abstract

The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value. The sample in this study were BUMN listed on the Indonesian Stock Exchange (IDX) in 2018-2020with total of 22 companies based on purposive sampling method. The analysis technique used is linear regression. The study result indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value.
Co-Authors Afifi Putri 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 Fadiyah Ramadhani Putri Febrian, Adelina Everesta 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 Ihsani, Nahda Thabita 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 Fauzan Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nadia Putri Yalni Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurul Wardhati Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir Putri, Silvia Utami Rahmah Maulidya Rahmat Muliadi 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