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Halkadri Fitra
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Jurnal Nuansa Karya Akuntansi
Published by Universitas Negeri Padang
ISSN : -     EISSN : 29882702     DOI : https://doi.org/10.24036/jnka.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, accounting information systems, auditing, financial accounting and capital markets, management accounting, international accounting, sharia accounting, public sector accounting, behavioral accounting, financial management, and taxation. Articles submitted in the Jurnal Nuansa Karya Akuntansi (JNKA) must be written in Indonesian or english and have never been submitted or are in the process of being reviewed in other scientific journals. Articles to be published in this journal must be follow the journal guidelines.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 64 Documents
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Pengaruh Akuntabilitas, Conflict of Interest dan Komitmen Organisasi terhadap Fraud Pengelolaan Dana BLT pada Masa Pandemic COVID-19 Pamungkas, Bintang; Helmayunita, Nayang; Honesty, Fiola Finomia
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.1

Abstract

This study aims to determine the effect of accountability, conflict of interest and organizational commitment to fraud in managing BLT funds during the Covid-19 pandemic. The population of this study were all village officials in the Air Pura sub-district. The sample used was 59 respondents with total sampling technique. This study used a quantitative method by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that accountability and conflict of interest did not have a significant effect on BLT fund management fraud during the Covid-19 pandemic, while organizational commitment had a positive and significant effect on BLT fund management fraud during the Covid-19 pandemic.
Pengaruh Struktur Kepemilikan, Kualitas Audit dan Free Cash Flow terhadap Manajemen Laba: Studi Empiris pada Perusahaan Pertambangan Terdaftar di BEI Tahun 2016-2020 Putri, Shintya Arifin; NR, Erinos
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.2

Abstract

This study aims to examine the effect of ownership structure, audit quality and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX). Sample was determined using the purposive sampling method. Sample selection produced 20 companies. The data used is secondary data from the company's annual report. The statistical method used is logistic regression analysis. The of statistical analysis show that institutional ownership and audit quality has a impact on profit management. Ownership and free cash flow do not have a significant impact on revenue management.
Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit Arif, Viny Amelia; Cheisiviyanny, Charoline
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.3

Abstract

This study aims to determine the social relationship between the audit committee and the public accounting firm (KAP) on the audit quality of state-owned companies listed on the Indonesian stock exchange with embeddedness theory. The population of this study is all financial statements of state-owned companies listed on the Indonesia Stock Exchange in the 2016-2019 period with a sample of 60 financial statements using purposive sampling technique, namely considerations. Data analysis used descriptive statistical test and measurement model (Outer Model). The results of data analysis with Adjusted R-squared or simultaneous test show a value of 0.111 or 11.1% which means that social relations affect audit quality by 11.1% which can be categorized as quite low and the remaining 88.9% is influenced by other variables. others outside of this study. This means that social relations have a positive effect on audit quality in state-owned companies listed on the Indonesian stock exchange in the 2016-2019 period.
Determinan Praktik Internet Financual Reporting (IFR) pada Website Pemerintah Daerah Sumatera Barat Budiman, Alkausar Putra; Agustin, Henri
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.4

Abstract

This study aims to find out the factors that influence internet financial reporting (IFR) on local government websites. In this study, 19 regencies and cities in West Sumatra were used. The data used is from 2015 to 2019. The data analysis method used to prove the correctness of the hypothesis is multiple regression which is processed using SPSS. Based on the results of hypothesis testing, it was found that the type of local government and the characteristics of local government had a negative effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra, while the age of the local government had no significant effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra.
Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman Sarma, Gimeilia; Fitra, Halkadri; Pebriyani, Dewi
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.5

Abstract

This study aims to see 1) The application of accrual-based accounting has an effect on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government, 2) Technology and information have a significant influence on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government. 3) The internal control system affects the quality of financial reports in the Padang Pariaman Regional Government. Padang Pariaman. 4) The application of accrual-based accounting, internal control systems and information technology have a significant influence on the quality of financial reports in the Padang Pariaman Regional Government. This study utilizes a quantitative design because this study is presented statistically. The population used in this research is 44 Regional Apparatus Work Units in the financial sector throughout Padang Pariaman Regency consisting of 427 employees based on data from the Personnel Service, Padang Pariaman Regency Education and Training Office in 2019. This research was carried out by distributing 207 questionnaires which will be distributed directly to the public. Regional Apparatus Work Unit in the financial section of Padang Pariaman Regency. Analysis of the data used in this study is using multiple regression analysis. Based on the results of the study, it was found that 1) The implementation of accrual-based accounting had a significant effect on the quality of the financial statements of the Padang Pariaman Regency Government. 2) The internal control system has a significant effect on the quality of the financial reports of the Padang Pariaman Regency Government. 3) The use of information technology has a significant effect on the quality of the financial statements of the Regional Government of Padang Pariaman Regency.
Pengaruh Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud Salsabila, Ananda; Afriyenti, Mayar; Honesty, Helga Nuri
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.6

Abstract

The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.
Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Muslim’s View of Allah terhadap Keputusan Whistleblowing Desmita, Desmita; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.7

Abstract

This study aims to determine the extent the influence of attitudes, subjective norms, perceived behavioral control and muslims' view of Allah on whistleblowing decisions. This research is quantitative research. The sample selection in this study uses a purposive sampling method in which the respondents are the government employees in Regional Revenue Agency of West Sumatra Province. Data collection techniques used in this study were using a questionnaire. This study succeeded in finding the results that attitudes, subjective norms and Muslim's view of Allah have an effect on whistleblowing decisions. While the behavioral control perception variable has no effect on whistleblowing decisions.
Pengaruh Ukuran Dewan Direksi dan Islamic Corporate Social Responsibility terhadap Nilai Perusahaan: Studi pada Bank Syariah yang Terdaftar di OJK Tahun 2016-2020 Ramadhani, Wulandary; Serly, Vanica
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.8

Abstract

The purpose of this study was to determine the effect of board size and Islamic corporate governance on firm value. The population in this study are Islamic Commercial Banks registered with the OJK. The research design in this study is a quantitative approach using secondary data. Secondary data is obtained from each website of Islamic Commercial Banks. We then analyzed the data using multiple linear regression analysis techniques. This research is (1) board size has a significant effect on firm value (2) Islamic corporate social responsibility has no effect on firm value.
Pengaruh Kompensasi CEO terhadap Penghindaran Pajak dengan Kualitas Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2021 Randa, Ridho Aulia; Helmy, Herlina
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.9

Abstract

This study examines the effect of CEO compensation on tax avoidance with audit quality as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 120 observations. The results of this study explain that CEO compensation has no significant effect on tax avoidance practices. And audit quality cannot moderate or weaken the relationship between CEO compensation and tax avoidance. Subsequent research, using other audit quality measurements such as the Audit Quality Metric Score (AQMS), added other independent variables and added the research time span so that it would provide better results.
Determinan Pemilihan Karier dalam Bidang Akuntansi Pemerintahan: Studi Empiris Mahasiswa Akuntansi di Padang Regina, Henny Julia; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.10

Abstract

The objective of this research was to examine the direct effect and indirect effect of the independent variables (influence of the third parties, anticipated conflict, and impostor syndrome) on the dependent variable (career selection in government accounting) through the intervening/mediating variable (career self-efficacy). The novelty of this research is combining SCCT and TPB by taking one component of those theories. To determine the sample, this research uses proportionate stratified random sampling. The respondents in this research were undergraduate accounting students force of 2018 to 2019 which is in 4 universities in Padang City (UNP, UNAND, UBH, and UPI) as many as 75 respondents. The data collection method used is a self-administered survey. The data in this research were analyzed using Partial Least Square (PLS). The research findings indicated that the influence of the third parties has a positive significant effect on career selection in government accounting. The anticipated conflict has a negative significant effect on career selection in government accounting. Impostor syndrome has no significant effect on career selection in government accounting. Meanwhile, the influence of the third parties, anticipated conflict, and impostor syndrome mediated by career-self efficacy have no significant effect on career selection in government accounting.

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