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Nelvirita Nelvirita
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Determinan Audit Report Lag pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018-2021 Agra Belva Harelya; Nelvirita Nelvirita
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.v5i4.901

Abstract

This study aims to examine the effect of firm complexity, auditor reputation and company age on the audit report lag. The population is property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used is purposive sampling method and acquired 185 companies. The statistical method uses multiple linear regression analysis. The results show that auditor reputation and company age has no effect on audit report lag, firm complexity positively affects audit report lag property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Corporate Governance Memoderasi Pengaruh Manajemen Laba Riil terhadap Nilai Perusahaan Vanny Talasania; Nelvirita Nelvirita
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.v5i4.1133

Abstract

This study aims to examine the effect of real earnings management moderated by corporate governance with five indicators, namely managerial ownership, independent commissioners, institutional ownership, audit committee and leverage on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used purposive sampling method, obtained 72 samples in the study from 217 companies from 2018-2021. The data used in this study are secondary data obtained from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) and can be accessed through the website www.idx.co.id. The analysis method used is the SEM-PLS test method using SmartPLS software version 4.0. The results showed that real earnings management has a negative and significant effect on firm value and corporate governance does not weaken the effect of real earnings management on firm value.
Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Bima Maychandra; Nelvirita Nelvirita
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.v5i4.1137

Abstract

The aim of this research is to examine the influence of institutional ownership, independent commissioners, audit committees and managerial ownership on the integrity of financial reports. Financial account integrity, which is measured by the market price of shares divided by the book value of shares, is the dependent variable. Meanwhile, institutional ownership is measured by the number of shares owned by the institution in the number of outstanding shares, independent commissioners are measured by the number of independent commissioners in the number of commissioners, audit committees are calculated by the number of audit committee members, and managerial ownership is measured by the number of shares owned by management in the section with number of shares distributed. The research population is companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Purposive sampling was used to determine the research sample, and 18 companies were obtained with a total of 90 observations. Multiple linear regression analysis is used as an analysis technique. Based on the findings of this research, institutional ownership, audit committee and managerial ownership have no effect on the integrity of financial reports, but independent commissioners have a good and significant effect on the integrity of financial reports.
Pengaruh Kompetensi Komite Audit, Gender dan Laba Rugi terhadap Audit Report Lag: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke Bursa Efek Indonesia (BEI) pada tahun 2018-2022 Endang Sri Astuti; Nelvirita Nelvirita
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.v6i1.1142

Abstract

This study aims to analyze the effect of audit committee competence, gender, and profit and loss on audit report lag. This study uses annual report data for all companies that are late in submitting audited financial reports to the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 333 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee competence had a negative and insignificant effect on audit report lag, female gender had a positive and insignificant effect on audit report lag, and companies with shorter profits experience shorter audit report lag than those incurring losses.
Pengaruh Investment Opportunity Set (IOS), Likuiditas, dan Efisiensi terhadap Kualitas Laba: Studi Empiris pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia 2018-2021 Luvia Rahmadani; Nelvirita Nelvirita
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.v6i2.1194

Abstract

This study aims to examine the effect of Investment Opportunity Set (IOS), liquidity, and efficiency on earnings quality. The data used is secondary data in the form of an annual report of commercial banks listed on the Indonesia Stock Exchange for 4 years of observation, from 2018 to 2021. The sample was determined by purposive sampling technique and then resulted in 42 companies as the sample. This research used multiple linear regression analysis models. These models were analyzed using EViews 12. The results of this study showed that investment opportunity set, liquidity, and efficiency have no effect on earnings quality.
Pengaruh Fee Audit, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Property & Real Estate serta Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Hasanah Hasanah; Nelvirita Nelvirita
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.v6i2.1531

Abstract

This research aims to investigate the impact of audit fees, audit tenure, and KAP size on audit quality. This research samples are property & real estate and infrastructure companies that are listed in Indonesia Stock Exchange during 2018-2022 periods, using the purposive sampling method. Audit quality’s proxy is earning surprise Benchmark. This research data used secondary data taken from the annual report published by the Indonesia Stock Exchange (IDX). Logistics regression analysis is used as data analysis techniques. This study implies a descriptive research design using a quantitative approach. This research finds that audit fees have positive effect on audit quality, audit tenure has no effect on audit quality, while KAP size has negative effect on audit quality.
Pengaruh Financial Distress dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern: Studi Empiris pada Perusahaan Sektor Pertambangan Terdaftar di Bursa Efek Indonesia tahun 2018-2022 Irfan Irsyad; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1645

Abstract

This study aims to examine the effect of financial distress, and opinion shopping on going concern audit opinion acceptance. The population in this study were all mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is purposive sampling. The number of samples used in this study were 75 samples. Hypothesis testing is done by analyzing using data panel regression methods. The results showed that financial distress has a positive effect on going concern audit opinion acceptance, and opinion shopping has no effect on going concern audit opinion acceptance in mining sector companies listed on the Indonesia Stock Exchange in 2018- 2022.
Pengaruh Operating Capacity dan Working Capital Turnover Terhadap Financial Distress Shinta Fabrian; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1665

Abstract

Financial distress is a decline in a company's financial condition that occurs before bankruptcy or liquidation, which begins with the company's inability to fulfill its obligations. Based on data on the Indonesian Stock Exchange, several companies have experienced bankruptcy for two consecutive years in mining sector companies in 2019-2022. The aim of this research is to determine the effect of operating capacity and working capital turnover on financial distress. This type of research is quantitative with documentation methods. The total population is 86 companies with a sample of 39 companies. The sample was selected using a purposive sampling method, the data used were the annual financial reports of various mining sectors for the 2019-2022 period. Data analysis uses classical assumptions, T test and F test and multiple linear regression analysis using the Altman Z-Score method. The results of this research show that operating capacity has a positive and significant effect on financial distress and working capital turnover has no significant effect on financial distress.
Determinan Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah di Indonesia: Studi Empiris pada Bank Umum Syariah yang Terdaftar di OJK Periode 2019-2023 Sharifah Aini Nabila; Nelvirita Nelvirita
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.v8i2.3572

Abstract

The purpose of this study is to examine the Islamic social reporting (ISR) disclosure practices that nine Indonesian Islamic commercial banks have put in place between 2019 and 2023. The Sharia Supervisory Board, the company's size, and the ROA were the variables that were taken into account for this specific analysis. Multiple linear regression analysis using SPSS version 2 is used to achieve the investigation's goal. The technique used in this approach is called purposeful sampling. The annual reports that are available on the websites of all Islamic financial institutions were one of the secondary sources of data that were used. The results of this study show that while the size of the Sharia Supervisory Board and the firm have no bearing on ISR disclosure, the degree of profitability has a significant favorable impact.
Pengaruh Praktik Manajemen Keuangan dan Pengendalian Internal Terhadap Akuntabilitas Organisasi Ikatan Motor Indonesia (IMI) Sumatera Barat Atika Atika; Nelvirita Nelvirita
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.v8i2.3607

Abstract

This study aims to analyze the influence of financial management practices and internal control on organizational accountability in provincial-level non-profit sports organizations that manage significant funds. This study was conducted due to the limited empirical evidence regarding accountability mechanisms in regional sports organizations, which have different structures and management patterns than public or corporate organizations. Data were collected through questionnaires from active administrators and analyzed using validity and reliability tests, classical assumption checks, and multiple linear regression. The novelty of this study lies in its focus on provincial sports organizations and the role of financial management practices as a primary factor in accountability, differing from previous studies that focused on the public sector or corporations. The results indicate that financial management practices have a positive and significant effect on accountability, while internal control does not have a direct effect when analyzed in conjunction with financial management. These findings emphasize the importance of systematic budget planning, transparent recording and reporting, and effective financial oversight to enhance accountability. The study concludes that financial management practices are key to improving accountability and recommends that future research use a longitudinal design, involve other organizations, and consider additional variables such as leadership and organizational culture.
Co-Authors Agra Belva Harelya Atika Atika Bima Maychandra Endang Sri Astuti Hasanah Hasanah Irfan Irsyad Luvia Rahmadani Sharifah Aini Nabila Shinta Fabrian Vanny Talasania