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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 Profitabilitas, Solvabilitas, Likuiditas, dan Kompleksitas Operasi terhadap Audit Delay: Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Hardiyanti, Adelis Kus; Setiawan, Mia Angelina
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.v1i3.40

Abstract

The primary key of this study is to examine the influence of profitability, solvency, liquidity and operational complexity. This research uses audited financial report data From real estate and property firms publicly traded on the Indonesia Stock Exchange (IDX)) from 2018 to 2022. Hypothesis testing is carried out through regression analysis multiple linear. The research results show that profitability and operational complexity have a significant positive impact on the delay in auditing. Solvency and liquidity have a significant negative effect on audit delay.
Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Tyasa, Elvitra Faradea; Taqwa, Salma
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.v1i3.41

Abstract

The primary objective of this study is to investigate how sustainability report disclosure is influence by factors such as managerial ownership, media visibility, and the age of the company. The study relies on data extracted from annual and sustainability reports of firms that are publicly listed on the Indonesia Stock Exchange (BEI) during the years 2018 to 2022. The research employs purposive sampling, involving the selection of 45 companies within the 2018-2022 time frame. To test the hypotheses, the study utilizes multiple linear regression analysis. The research findings indicate that managerial ownership significantly enhances sustainability report disclosure, media visibility has no discernible impact on sustainability report disclosure, and company age has a noteworthy positive effect on sustainability report disclosure.
Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI Junaidi, Wahyu; Honesty, Fiola Finomia; Honesty, Helga Nuri
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.v1i3.42

Abstract

The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.
Pengaruh Pengungkapan Green Intellectual Capital dan Corporate Social Responsibility Mikro terhadap Kinerja Keuangan Kangdra, Natasya; Afriyenti, Mayar
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.v1i3.48

Abstract

This research examines the effect of Green Intellectual Capital disclosure and Micro Corporate Social Responsibility on financial performance (empirical study on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample of this research is 14 manufacturing companies. The source of data in this research is secondary data. Data collection techniques from company annual and sustainability reports. Data analysis using multiple linear regression analysis. The results showed that disclosure of Green Human Capital, Green Structural Capital, Micro Corporate Social Responsibility has no effect on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange, meanwhile disclosure of Green Relational Capital has a positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Kepemilikan Institusional, Media Exposure dan Gender Diversity terhadap Pengungkapan Corporate Social Responsibility Ramadhani, Radhika; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.20

Abstract

The more a company develops, the more it has an impact on the social side of society and environmental damage, therefore the existence of Corporate Social Responsibility shows how companies pay attention to environmental and social issues. This is manifested in the company's practices and policies towards its social environment in the form of ethical behavior and transparency of activities and information related to Corporate Social Responsibility. This study was conducted to determine the effect of institutional ownership, media exposure, and gender diversity on corporate social responsibility disclosure in manufacturing companies listed on the Indonesia stock exchange in 2017-2021. With a population of 72 manufacturing companies listed on the Indonesia stock exchange in 2017-2021 which were selected using purposive sampling method, a sample of 360 was obtained. Multiple regression analysis was used as a data analysis technique until the results obtained that institutional ownership and gender diversity have no effect on corporate social responsibility disclosure but media exposure can affect corporate social responsibility disclosure.
Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi Nofrian, Mero Ruddi; Sebrina, Nurzi
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.21

Abstract

The research aims to determine whether environmental, social, and governance (ESG) scores influence company value with government ownership and industry sensitivity as moderating variables by testing moderated regression analysis (MRA Test) using the eviews version 12 application. The population is companies included in the LQ45 index on the Indonesia Stock Exchange from 2020-2022. The sampling technique used was purposive sampling, there were 26 companies used as research samples. The data used is secondary data in the form of ESG scores from Revinitif Eikon, equity market value, total liabilities, and total assets obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the official websites of related companies. The results show that the ESG of companies included in the LQ45 index on the IDX has negative effect on firm value. Government ownership weakens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Industry sensitivity strengthens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Hopefully, this research can provide an overview of considering aspects that need to be taken into account in investment that are not only seen in monetary measures.
Pengaruh Struktur Kepemilikan dan Free Cash Flow terhadap Kebijakan Dividen Nadila, Celsya; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.22

Abstract

This study purpose to examine how the effect of ownership structure and free cash flow on dividend policy. The population in this study are manufacture companies listed on Indonesia Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain reearch samples. The data analysis technique in this study used multiple linear regression analysis using the SPSS 22 program. The results showed tht Institutional Ownership, Foreign Ownership,had signidicant positif effect on dividend policy, while Free Cash Flow negative effect on dividend policy. For further research, it is expected to choose other variables that have effect on dividend policy.
Pengaruh Opinion Shopping, Likuiditas dan Ukuran Perusahaan terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Yunita, Ririn; Halmawati, Halmawati
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.25

Abstract

This research aims to provide empirical evidence regarding the influence of opinion shopping, liquidity and company size on going concern audit opinion. Going Concern shows the company is able to maintain its business in the long term. If there is doubt about the company's survival, the auditor will issue a going concern audit opinion. The issuance of a going concern audit opinion will influence investor decisions. The dependent variable in this research is going concern audit opinion. The independent variables are opinion shopping, liquidity, and company size. The research design is a quantitative method. The companies studied are property and real estate companies listed on the Indonesia Stock Exchange within the 5 year period 2018-2022. The sample was selected using the purposive sampling method. Data analysis was carried out using logistic regression. The results of the analysis show that opinion shopping has a positive and significant effect on going concern audit opinion, liquidity has no significant effect on going concern audit opinion and company size has a positive and significant effect on going concern audit opinion.
Pengaruh Personal Cost, Intensitas Moral, dan Sosialisasi Antisipatif terhadap Niat Whistleblowing: Komitmen Organisasi sebagai Variabel Moderasi Triafani, Meilisa; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.26

Abstract

This study aims to determine whether personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable in those relationship of personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable. Data used in this study was obtained using questionnaires, distributed directly to 74 respondents, consisting of employees of the Regional Financial and Asset Management Agency of Padang City. The results showed that personal cost, moral intensity, and socialization had no effect on whistleblowing intention. Organizational commitment was not able to moderate the relationship between personal cost, moral intensity, anticipatory socialization, and whistleblowing intention.
Love Of Money, Machiavellian dan Idealisme: Bagaimana Pengaruhnya Terhadap Persepsi Etis Akuntan Publik Junita, Rike Afria; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.27

Abstract

This study investigated the effects of materialism, marxism, and idealism on public accountants' ethical attitudes in Padang City. the kind of analysis performed in quantitative research to address the previously discussed problems. The Public Accounting Firm in Padang City's auditors were given questionnaires as part of the study's technique of data collection. Because there aren't many public accountants in Padang City, the researchers utilized total sampling as their sample method. The findings of this study demonstrate that Padang City public accountants' judgments of ethics are significantly and negatively impacted by their desire of money. After that, Machiavellian has a bad and considerable influence on Padang city public accountants' moral perspectives. Additionally, idealism significantly and favorably influences how public accountants perceive their ethical obligations. The fact that moral judgments are determined by the variables love of money, machiavellian, and idealism by 20% and other factors are responsible for other variables, which indicates less independence, may be used to explain research limits. Ethical attitudes are influenced by fewer factors than other factors. Other independent factors beyond those employed in this study may be included in future research.

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