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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 Rasio Derajat Disentralisasi, Rasio Kemandirian Keuagan Daerah dan Rasio Tingkat Pembiayaan SiLPA terhadap Alokasi Belanja Modal di Kabupaten/Kota Sumatera Barat Mulyani, Sri; Fitra, Halkadri
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.v1i2.11

Abstract

This study aims to determine the extent to which the influence of the degree of decentralization ratio, the ratio of regional financial independence and the SiLPA financing ratio can affect the capital expenditure allocation of district/city governments in West Sumatra. Data analysis used multiple linear regression analysis. Based on partial testing, 1) it is found that the ratio of the degree of decentralization has a significant positive effect on the allocation of capital expenditure in districts/cities in West Sumatra Province. 2) The ratio of regional financial independence has a positive effect on the allocation of capital expenditures in districts/cities of West Sumatra Province. .3) finance in the form of the ratio of SiLPA financing rates has a positive and significant influence on the allocation of capital expenditures in districts/cities in West Sumatra Province.
Pengaruh Karakteristik Pemerintah Daerah terhadap Prediksi Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2016-2020 Rahmi, Harma Sri Lidia; Sari, Vita Fitria
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.v1i2.12

Abstract

This study aims to determine the effect of local government characteristics (Decentralization, Area and Government Complexity) on financial distress in districts/cities in West Sumatra Province from 2016-2020. The data in this study uses secondary data that is processed from local government financial reports (LKPD) from the Supreme Audit Agency of West Sumatra Province and the area and number of Regional Apparatus Work Units (SKPD) from the Central Statistics Agency of West Sumatra Province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable characteristic of local government, namely the area that has a significant influence on financial distress in a positive direction, for other variables the characteristics of local governments have an insignificant relationship where the direction of the negative relationship consists of the number of SKPD, and for the direction of the relationship positive consists of decentralization.
Pengaruh Prinsip Good Corporate Governance (GCG), Manajemen Risiko, dan Budaya Organisasi terhadap Kinerja Keuangan: Studi Empiris pada KSP di Kabupaten Magelang Lestari, Eka Reni; Purwantini, Anissa Hakim
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.v1i2.13

Abstract

This study aims to test and analyze empirically the influence of the principles of good corporate governance (GCG), risk management and organizational culture on financial performance. The population in this study were KSP employees in Magelang Regency. The sample used in this study was 75 samples using a purposive sampling technique. The analytical tool used in this study is multiple linear regression. Based on the results of the t test, it is known that the variables of transparency, accountability and risk management have a positive effect on financial performance. Meanwhile, the variables of responsibility, independence, fairness and organizational culture have no effect on financial performance.
Pengaruh Fee Audit, Audit Tenure, dan Spesialisasi Auditor Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur di BEI 2017-2021 Salsabila, Resti; Erinos, Erinos
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.v1i2.14

Abstract

This study aims to prove the effect of audit fees, audit tenure and educational specifications on audit quality in manufacturing companies in the Indonesian capital market. The sample size used was 44 companies. The data used is from 2017 to 2021, so the total amount of data processed is 220 observations. The data is obtained from the annual report published by the Indonesia Stock Exchange. The analytical method used is multiple regression while testing the hypothesis is done by statistical t-test. In accordance with the results of hypothesis testing, it was found that fee audits and education specifications individually have a positive and significant effect on audit quality in manufacturing companies on the Indonesia Stock Exchange, while tenure audits have no significant effect on audit quality in manufacturing companies on the Indonesia Stock Exchange from 2017 to 2021.
Pengaruh Tekanan, Kesempatan, Rasionalisasi, dan Kemampuan terhadap Kecurangan Laporan Keuangan: Studi Empiris BUMN yang Terdaftar di BEI Tahun 2018-2020 Izzati, Annisa Nurul; Syofyan, Efrizal
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.v1i2.15

Abstract

This research is that aims to investigate the effects of diamond fraud elements (pressure, opportunity, rationalization, and capability) on detected fraudulent financial reporting. This study provide the influence of the pressure proxied by financial stability, external pressure, and financial target, the opportunity proxied by nature of industry, the rationalization proxied by change in auditor, and the capability proxied by change in director. The test is performed by using multiple linear regression on the 60 data samples of BUMN on Indonesia Stock Exchange in the period 2018-2020. In line with there was R2 of 0,829 or 82,9%. It mean the contribution from pressure, opportunity, rationalization, and capability is 82,9% while the rest of 17,1% was explained by other variables outside the research. The results show that financial target variable proved to be significantly positive have an effect on fraudulent financial reporting, while external pressure and change in auditor variable proved to be significantly negative, and financial stability, nature of industry, and change in director had no effect on fraudulent financial statements.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan: Studi pada OPD Kabupaten Simalungun Ramadhani, Defiana; Halmawati, Halmawati
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.v1i2.16

Abstract

This study set out to find out how the use of government accounting standards, regional financial accounting systems, and expertise in human resources all affect the quality of regional financial reports. This study's participants were all 33 Regional Apparatus Organizations (OPD) in the Simalungun Regency. The samples taken in this study were 33 OPD in Simalungun Regency. Each sample each as many as 3 respondents. Respondents in this study were 1 Head of Finance Subdivision, 1 staff member of the finance section, and 1 treasurer at OPD. With a total sample of 99 people. By distributing questionnaires to the relevant respondents, data were gathered. Using SPSS 24, multiple linear regression was used to analyze the data. The findings indicate that the Accounting System for Regional Finance, Government Accounting Standards, and Human Resource Competence all significantly improve the quality of financial reports produced by regional governments. Additionally, the findings indicate that the Accounting System for Regional Finance significantly improves the quality of financial reports produced by regional governments.
Pengaruh Kepemilikan Manajerial, Dewan Komisaris, dan Komite Audit terhadap Fraudulent Financial Statements Ihsanti, Mutiara; Cheisviyanny, Charoline
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.24

Abstract

This research aims to obtain empirical evidence and analyze the influence of managerial ownership, board of commissioners and audit committee on fraudulent financial statements in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The population in this study were 12 pharmaceutical companies, while the sample in this study was 45 companies. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id, the BEI corner (Indonesia Stock Exchange) and company websites using the logistic regression analysis method. The results of this research conclude the managerial ownership, board of commissioners and audit committee have no effect on fraudulent financial statements.
Pengaruh Koneksi Politik terhadap Audit Fee Mahendra, Zelldy Alex; Cheisviyanny, Charoline
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.30

Abstract

This study examines the influence of political connections with the control variables of company size, debt equity ratio and profitability on audit fees for BUMN companies in Indonesia for the 2018-2022 period. The sample was determined by purposive sampling method and 32 BUMN companies were obtained as sample. The type of used is secondary data using multiple linear regression analysis. The results of the study are that political connections influence audit fees. The control variable company size has an effect on audit fees, while debt equity ratio and profitability have no effect on audit fees.
Pengaruh Efektivitas Komite Audit, Bankruptcy Prediction, dan Solvabilitas terhadap Audit Delay Altarisya, Viola; Nelvirita, Nelvirita
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.32

Abstract

This research analyzes the influence of audit committee effectiveness, bankruptcy prediction, and solvency on audit delays. This research uses annual reports on basic material sector companies listed on the Indonesian stock exchange for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 70 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee. The sample selection in this study used a purposive sampling technique. The research results show that the effectiveness of the audit committee and Bankruptcy prediction do not have a significant effect on audit delay. Meanwhile, solvency has a significant effect on audit delay.
Pengaruh Representativeness Bias dan Availability Bias terhadap Pengambilan Keputusan Investasi Maiziyah, Anindya Radita; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.33

Abstract

This research aims to determine and analyze the influence of representativeness and availability on investment decisions. This research is included in the type of associative causality research using a quantitative approach. Researchers collected data using a questionnaire distributed to 349 respondents from UNP, UNAND and PNP accounting students. The data used in this research is primary data. Hypothesis testing in this research uses multiple linear regression analysis with IBM SPSS. Based on research findings and discussions, the following conclusions can be drawn: Representativeness influences investment decisions significantly and positively. This shows that the first hypothesis (H1) proposed can be accepted. Availability influences investment decisions positively and significantly. This means that the first hypothesis (H1) proposed is accepted.

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