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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 Penerapan Pelaporan Keuangan Berbasis Extensible Business Reporting Language (XBRL) terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Empiris pada Perusahaan BUMN di Bursa Efek Indonesia Periode 2019-2022 Putri, Rizquita Istighfarinda; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.36

Abstract

This research aims to analyze the impact of implementing XBRL in financial reporting on the timeliness of submitting financial reports by controlling the DER and ROA variables. The population of this research is state-owned companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The research sample consists of 25 companies or a total of 100 years of observations. The sample selection technique in this research used the purposive sampling method. Data analysis used logistic regression which was processed using SPSS version 26 software. The research results showed that XBRL had a positive effect on the timeliness of submitting financial reports, although not significantly. The same applies to the Debt-to-Equity Ratio variable used to control the company's debt level, which has a positive but insignificant effect. The Return on Asset variable, which is used to measure company profitability, has a positive and significant influence on the timeliness of submitting financial reports for state-owned companies listed on the Indonesia Stock Exchange.
Pengaruh Dark Triad Personality terhadap Kecenderungan Tindakan White Collar Crime Falni, Fionica; Helmayunita, Nayang
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.44

Abstract

This research aims to analyze the influence of Machiavellian personality, narcissism and psychopathy on the tendency to commit white collar crimes. This research is associative causality research with a quantitative approach. The population in this research were Bachelor of Accounting students in 2018 and 2019 from Padang State University, Andalas University, and Bung Hatta University. The number of samples was determined using the Slovin formula to obtain 204 respondents. The data collection method uses questionnaires distributed via Google Form. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that Machiavellian personality did not have a significant effect on the tendency to commit white collar crime. Meanwhile, narcissism and psychopathy influence the tendency to commit white collar crimes.
Prediksi Kebangkrutan dengan Model Grover, Altaman Z-Score, Springate, Zmijewski, Olhson dan Fulmer: pada Perusahaan Pertambangan di Bursa Efek Indonesia (BEI) Tahun 2017 – 2021 Wulansari, Siska; Nelvirita, Nelvirita
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.54

Abstract

The aim of this research is to determine (1) predictions of bankruptcy for mining companies listed on the Indonesia Stock Exchange using the Altman Z-Score, Springate, Fulmer, Ohlson, Zmijewski and Grover models from 2017 to 2021, and (2) to determine the level of accuracy six models in predicting bankruptcy. The sampling method used purposive sampling with several criteria which resulted in 37 samples of mining companies during 5 years of data observation. The research results show that, using the Altman model and the Ohlson model, it is estimated that 12 companies will experience bankruptcy. Springate model shows that 28 companies will go bankrupt. Meanwhile, the Fulmer and Zmijewski model predicts 31 companies will go bankrupt and the Grover model predicts 2 companies will go bankrupt. The Zmijewski model is a model that has the highest level of accuracy in predicting bankruptcy in mining companies, namely with an accuracy level of 98%.
Pengaruh Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) dan Kinerja Keuangan Pemerintah Daerah terhadap Tingkat Korupsi Pemerintah Daerah di Indonesia Sapitri, Welia; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.58

Abstract

This study aims to examine the effect of accountability of local government financial reports in the form of audit opinion by BPK and local government financial performance (independence ratio, activity ratio, and growth ratio) on the level of corruption of local governments in Indonesia. This study uses a sample of financial reports of Regency / City Regional Governments in Indonesia that have been audited by BPK in 2020 and the KPK Annual Report in 2020. Based on the purposive sampling method, the total research sample was 507 financial reports of all Regency / City Regional Governments in Indonesia. Hypothesis testing in this study used logistic regression techniques. This study shows that audit opinion, independence ratio, activity ratio, and growth ratio have no significant effect on the level of corruption in Indonesia.
Pengaruh Ukuran Perusahaan dan Financial Distress terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan Pertambangan BEI Tahun 2018-2022 Piliang, Alif Aulia; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.59

Abstract

This research aims to find out the effect of company size and financial distress on the integrity of financial statements in listed mining companies on the Indonesia Stock Exchange during the period from 2018 to 2022. This research is quantitative in nature. The sample collected consisted of 70 data points, selected using a purposive sampling technique. Secondary data for this study was obtained from www.idx.co.id or the respective company websites. The data was analyzed using multiple linear regression analysis. Based on the results of hypothesis testing, it was found that company size has no significant effect on the integrity of financial statements. On the other hand, financial distress was found to have a significant positive effect on the integrity of financial statements. This indicates that as financial distress increases, the integrity of financial statements also improves, possibly due to stricter scrutiny and regulatory compliance during periods of financial difficulty. The findings contribute to the understanding of factors influencing financial statement integrity in the mining sector.
Pengaruh Struktur Kepemilikan, Penerapan Digital Banking, dan Investasi Teknologi Informasi terhadap Kinerja Intellectual Capital: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021 Oktavillia, Annisa; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.60

Abstract

The study aims to prove the effect of the implementation of digital banking, investment in information technology, and ownership structure such as institutional ownership and foreign ownership on intellectual capital performance. The population in this study was banking sector company in Indonesia Stock Exchange in 2017- 2021. Sample was determined using the purposive sampling method. Data analysis technique for hypothesis testing using multiple regression analysis. The of statistical analysis show that foreign ownership has no significant effect while institutional ownership, the implementation of digital banking, and investment in information technology have positive and significant effect to intellectual capital performance.
Akuntabilitas Keuangan Desa: Perspektif Masyarakat pada Pemerintah Nagari Panyakalan Kecamatan Kubung Kabupaten Solok Mulya, Ardyzal; Deviani, Deviani
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.63

Abstract

This research aims to determine village financial accountability from the perspective of village communities. This research is qualitative research with phenomenological approach. Data collection involved in-depth interview and documentations. The result of this study shows that village financial accountability from the perspective of village communities in Panyakalan Village is still categorized as low. The availability of information is still not optimal, the intensity of discussions is still low, and the consequences of sanctions are still not optimal.
Pengaruh Pengendalian Internal dan Financial Distress terhadap Konservatisme Akuntansi Khairani, Kinanti Aurora; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.67

Abstract

Financial statements are a description of the company's condition within a certain period of time. One of the principles that can be used to prepare financial statements is the principle of conservatism. The use of accounting conservatism in preparing financial statements can reduce information asymmetry in a company. This study aims to determine how the effect of internal control and financial distress on accounting conservatism. This study used 163 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that internal control has no effect on accounting conservatism, while financial distress has a negative effect on accounting conservatism. This research is expected to increase knowledge on the topic of accounting conservatism in manufacturing companies in Indonesia. Suggestions for further research are expected to add other variables that may affect accounting conservatism.
Pengaruh Gender Diversity, Millennial Leadership, dan Corporate Social Responsibility terhadap Nilai Perusahaan Aldesis, Jihan Farrah; Sebrina, Nurzi
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.71

Abstract

This study examines the effect of gender diversity, millennial leadership, and corporate social responsibility on firm value. The population is a company listed on the Indonesia Stock Exchange in 2018-2021 which is included in LQ 45. Using purposive sampling, 30 companies were found. Firm value is measured by the Tobin's Q model. Gender diversity is the proportion of women on the board of directors, millennial leadership is the proportion of directors in the age range, and corporate social responsibility (CSR) is based on the Global Reporting Initiative Standard index (GRI Standard) Secondary data obtained from annual Company reports are obtained from the official website of the Indonesia Stock Exchange. Hypothesis testing was carried out by analysis using the panel regression method. The results of this panel show that gender diversity and corporate social responsibility have no effect on firm value, but millennial leadership have effect on firm value. In liquid companies, gender diversity, millennial leaders, and disclosure of corporate social responsibility activities cannot explain changes in firm value.
Pengaruh Desentralisasi Fiskal dan Kinerja Pemerintah Daerah terhadap Akuntabilitas Pelaporan Keuangan: Studi Empiris pada Pemerintah Kabupaten/Kota di Papua Tahun 2021-2022 Mofu, Jesse Stellani; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.76

Abstract

This study aims to examine the effect of fiscal decentralization (as proxied by regional independence, dependence on central government and effectiveness) and local government performance on financial reporting accountability in local governments in Papua for the 2021-2022 period. This research is a quantitative study using secondary data. The sampling technique used purposive sampling. The number of samples during the study year amounted to 50 data, which were analyzed using the IBM SPSS 25 application. The results showed that fiscal decentralization proxied through regional independence, dependence on central government and effectiveness had no positive effect on financial reporting accountability, but local government performance had a positive effect on financial reporting accountability in Papua in the 2021-2022 period.

Page 5 of 7 | Total Record : 64

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