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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 72 Documents
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Pengaruh Asimetri Informasi, Ineffective Monitoring, dan Kultur Organisasi terhadap Kecenderungan Kecurangan Akuntansi Wirandia Putri, Febri Chintia; Helmayunita, Nayang
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.v2i2.35

Abstract

This research discusses the influence of information asymmetry, ineffective monitoring and organizational culture on the tendency for accounting fraud. This research uses a quantitative approach. The research population is Regional Apparatus Organization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that has been determined by researchers in this study are the head of the OPD and two sub-division employees of each OPD who work in the financial sector. So, the researchers will submit 3 questionnaires to 40 OPD. Based on the results of statistical tests, Information asymmetry and ineffective monitoring have no influence on the tendency of accounting fraud, while organizational culture has an effect on the tendency for accounting fraud.
Pengaruh Keyakinan Islam dan Gender terhadap Ethical Judgment Sari, Yesi Novita; Serly, Vanica
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.v2i2.43

Abstract

This study aims to examine the influence of Islamic Belief and Gender on Ethical Judgment. It is a quantitative research with data obtained through questionnaires. The research population consists of Accounting students from the Faculty of Economics at Universitas Negeri Padang, Politeknik Negeri Padang, Universitas Putra Indonesia, Universitas Dharma Andalas, and Universitas Andalas, who have taken auditing courses and are Muslims from the 2019, 2020, and 2021 cohorts, totaling 1,727 students. The sample was selected using the Slovin formula, resulting in 328 students. The results of the study show that the Islamic Belief variable (X1) does not affect ethical judgment (Y), and the Gender variable (X2) also does not affect ethical judgment (Y). This study can contribute positively to the research subjects. It can help them avoid various ethical dilemmas they might face when entering the workforce. Additionally, it can provide educators with insights to better develop ethical and religious values.
Pengaruh Ukuran Pemerintah, Pertumbuhan Ekonomi dan Belanja Modal terhadap Kemandirian Keuangan Daerah Warman, Aditia; Arza, Fefri Indra
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.v2i2.46

Abstract

This study aims to determine the effect of the size local government, economic growth and capital expenditure on regional financial independence. The population of this survey for the period 2017-2021 consists of the regencies and localities located in the West Sumatra province. The current inquiry utilizes data obtained from secondary sources. Over the course of five years, a sample of nineteen districts/cities was compiled utilizing the Total Sampling technique. In order to analyze the data, multiple linear regression was applied. The study's findings indicate that regional financial independence is adversely affected by the magnitude of the local government and capital expenditures. Concurrently, regional financial autonomy is fostered by economic expansion.
Pengaruh Board Size, Independensi Komite Audit dan Profitabilitas terhadap Ketepatan Waktu Laporan Keuangan Fahmi, Cecilia Hanifah; Setiawan, Mia Angelina
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.v2i2.47

Abstract

The goal of this study is to investigate the relationship between financial report timeliness and board size, audit committee independence, and profitability. Consumer cyclical companies registered on the Indonesia Stock Exchange between 2018 and 2022 comprise the study's population. Purposive sampling is the method used in the study to collect research samples. Using the SPSS 24 software, multiple linear regression analysis was the data analysis method applied in this study. The findings demonstrated a negative and significant impact on the timeliness of financial reports on board size, audit committee independence, and profitability. It is anticipated that additional variables influencing the timeliness of financial reports would be selected for future study.
Pengaruh Capital Intensity, Investment Opportunity Set dan Corporate Social Responsibility terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022 Zelvira, Rahma; Honesty, Fiola Finomia; Honesty, Helga Nuri; Pebriyani, Dewi
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.v2i1.51

Abstract

This study will examine the relationship between capital intensity, investment opportunities and corporate social responsibility on accounting conservatism. The scope of this research includes food and beverage companies with a total sample of 24 companies spanning a period of 5 years, namely from 2018-2022, so the total research sample is 120 food & beverage companies using a purposive sampling method based on certain criteria. The data in this research uses secondary data using the eviews analysis method. The research results show that capital intensity, investment opportunities and corporate social responsibility have no effect on accounting conservatism.
Pengaruh CEO Narsisme dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Rahmi, Fitri; Arza, Fefri Indra
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.v2i2.52

Abstract

This exploration expects to decide the impact of CEO self-absorption and company size on monetary execution in assembling organizations recorded on the Indonesian Stock. This examination utilizes an quantitative methodology. in this examination is193 organizations that are recorded on the Indonesia Stock Trade and have distributed reports for the 2020-2022 period. The examination procedure utilized purposive testing with an example size of 30 organizations. The sort of information utilized in this exploration is auxilliary information. Information examination utilizes the Numerous Straight Relapse Test. In view of the exploration results, it is reasoned that self-centeredness adversely fundamentally affects monetary execution. Than organization size as proxied by Ln All out resources undamentally affect monetary. Basides, Chief self and company size as proxied by Ln complete resources all the while altogether affect monetary execution. The coefficient of assurance test results seen from the changed R square worth are 0.064, this means 6.4% of the recorded on the Indonesian Stock Trade (BEI) which can be made sense of by Chief self-absorptiona nd company size which is proxied by Ln absolute resources while the leftover 93,6% is made sense of bye different variables not analyzed in this review.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Whistleblowing System terhadap Pencegahan Fraud Qorirah, Nuzul Fajri; Syofyan, Efrizal
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.v2i1.53

Abstract

This study aims to empirically examine the effect of internal control, individual morality, and whistleblowing system on fraud prevention. This research was conducted at the Regional Apparatus Organization (OPD) of Padang City with a sample of 38 OPDs. This study uses primary data obtained by distributing questionnaires directly to respondents, namely the General Treasurer, Head of Finance, and Finance Section Staff. The sampling technique used purposive sampling technique. The analysis method used in this research is multiple regression analysis method using SPPS (Statistical Product and Service Solution) version 25. The results showed that internal control has a significant positive effect on fraud prevention, while individual morality and whistleblowing system have no significant effect on fraud prevention.
Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak Silaen, Yosep Harry Kristian; Helmy, Herlina
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.v2i1.55

Abstract

The purpose of this study is to determine whether social norms at KPP Pratama Padang have an impact on individual taxpayer compliance. This research aims to examine the influence of social norms and trust in the government on taxpayer compliance. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 399 individual taxpayers, both employees and workers in the city of Padang. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that social norms and trust in the government have a positive effect on taxpayer compliance. The implication of this research is that the Tax Service Office needs to take steps in a positive context, such as by conducting outreach to taxpayers so that it can encourage taxpayers to comply with tax regulations that have been determined by the government, increase trust in the government implemented by the tax authority and increase sanctions. taxation given to taxpayers in order to make taxpayers comply with specified tax obligations.
Pengaruh Penerapan E-Procurement, Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Pengadaan Barang dan Jasa Pemerintah Kabupaten Pasaman Barat Faradilla, Hanna; Sofyan, Efrizal
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.v2i2.56

Abstract

The goal of this research is to determine how internal control, whistleblower policies, and the use of e-procurement can reduce the risk of fraud in the acquisition of goods and services. The research was hosted by 32 Regional Apparatus Organizations in the West Pasaman Regency. Respondents received the PA / KPA, PPK, and PPTK questionnaires—the primary data used in this study—directly. The sampling procedure makes use of the saturated sample technique. This research methodology is multiple regression analysis using SPSS (Statistical Product and Service Solution). According to the results, the West Pasaman Regency government's ability to prevent fraud in its acquisition of goods and services was greatly increased by the implementation of e-procurement and internal control systems, but the whistleblowing system had no such impact.
Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Ilahi, Vivi Anugrah; Cheisviyanny, Charoline
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.v2i1.57

Abstract

This research will to examine the influence of corporate governance on CSR disclosure. The scope of the research includes mining sector companies with a sample of 19 companies selected using the purposive sampling method. This research was conducted by analyzing 57 companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The secondary data analysis technique used is multiple regression analysis using SPSS software. The research results show that the size of the board of commissioners and the frequency of audit committee meetings have a positive and significant effect on CSR disclosure. Meanwhile, the independent board of commissioners, frequency of board of commissioners meetings, size of the audit committee, managerial ownership, institutional ownership, foreign ownership and partial public ownership have no effect on CSR disclosure.

Page 4 of 8 | Total Record : 72

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