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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 Economic Pressure dan Social Pressure terhadap Kualitas Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Astuti, Helma Sri; Setiawan, Mia Angelina
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.v3i1.89

Abstract

The purpose of this research is to analyze the impact of economic pressure and social pressure on the quality of emission of carbon disclosure in mining companies in Indonesia during the period 2020-2022. The emission of carbon disclosure has become increasingly important due to rising global attention to environmental issues and pressure from various stakeholders to improve transparency regarding corporate carbon emissions. The emission of carbon quality disclosure is the dependent variable in this research, while social and economic pressure are the independent variables. Using secondary data through the sustainability and annual data of mining companies listed on the Indonesia Stock Exchange, this study uses a quantitative approach that involves multiple linear regression analysis. The findings indicate that while economic pressure has no discernible effect on the of emission of carbon quality disclosure, social pressure significantly improves it. These findings highlight the critical role of social pressure in encouraging companies to disclose carbon emission-related information. However, the findings also suggest that economic factors do not influence the quality of such disclosures. Therefore, this study recommends adding other variables in future research to gain a more understanding in comprehensive for factors influencing carbon emission disclosure.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Annisa, Nurul; Fitra, Halkadri
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.v3i1.102

Abstract

This research examines the influence of Human Resource Competence, Utilization of Information Technology, Organizational Commitment, Government Accounting Standards, and Good Government on the Quality of Local Government Financial Reports. Using a quantitative approach, data were collected through questionnaires from 60 Regional Apparatus Organizations (OPD) employees in Padang City, selected through purposive sampling. Data analysis was conducted using Multiple Linear Regression Analysis to measure the simultaneous effects of these factors on the quality of financial reports. The results indicate that human resource competence and utilization of information technology have a significant positive effect on the quality of financial reports. Organizational commitment has a minor effect. Government accounting standards and good government also have a significant positive effect, enhancing the transparency and accountability of financial reports. Overall, the competence of human resources, information technology, accounting standards, and good governance are important for improving the quality of financial reports, while organizational commitment has little impact.
Pengaruh Debt Maturity dan Stock Liquidity terhadap Stock Price Crash Risk Septiani, Elsi Mobila; Handayani, Dian Fitria
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.v3i1.113

Abstract

This study aims to examine the effect of debt maturity and stock liquidity on stock price crash risk in transportation companies listed on the Indonesia Stock Exchange 2020-2023. The population in this study were 20 transportation companies, while the sample in this study were 80 companies. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id, Yahoo Finance and the company's website using multiple linear regression analysis methods. The results of this study concluded that debt maturity (measured using long-term debt) and stock liquidity has no effect on stock price crash risk.
Pengaruh Profitabilitas, Growth Opportunity, dan Leverage Terhadap Earnings Response Coefficient (ERC) Aulia, Yusvita; Taqwa, Salma
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.v3i1.118

Abstract

This research purpose to examine how the effect of profitability, growth opportunity, and leverage on earnings response coefficient. The companies used as the population in this research are banking companies listed on Indonesia Stock Exchange in 2020-2022. The sample was determined by using a purposive sampling method with the total sample obtained being 32 companies. The data analysis technique in this study used multiple linear regression analysis using the SPSS 27 program. Result of the analysis carried out, this research found that profitability and leverage have a significant effect on earnings response coefficient, while growth opportunity has no significant effect on earnings response coefficient. For further research, its hope that researchers will choose other variables that have an effect on earnings response coefficient.
Pengaruh Environmental, Social, Governance (ESG) Risk terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2023 Lestari, Gita; Pebriyani, Dewi
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.v3i1.130

Abstract

The purpose of this study is to analyze the effect of environmental, social, governance and intellectual capital on corporate financial performance in companies listed on the Indonesia Stock Exchange. The research uses a quantitative approach with a causal associative method. The sampling technique consisted of 65 companies that met the criteria. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics and financial data obtained from the official website of the Indonesian Stock Exchange. The company's financial performance is measured using Return on Assets (ROA). The research results show that ESG Risk has a negative effect on the financial performance of companies listed on the Indonesia Stock Exchange which is measured using ROA. This means that a high level of ESG Risk can reduce the company's financial performance.
Pengaruh Risiko ESG terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Nabit, Muhammad; Helmy, Herlina
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.v3i1.140

Abstract

Climate change poses a serious challenge to human survival, the global economy, and companies, especially in developing countries with vulnerable infrastructure. This condition raises awareness of the importance of managing environmental risks through the implementation of ESG. ESG is needed to improve corporate transparency, responsibility, and sustainability, while helping companies adapt to increasingly pressing environmental and social challenges. This study aims to empirically test the effect of environmental, social, and governance risks on company value with institutional ownership as a moderating variable. This study uses moderated regression analysis to test the formulated hypotheses. The population in this study were all companies listed on the Indonesia Stock Exchange in 2023. Using the purposive sampling method, 74 companies were selected as research samples for the one-year observation period of 2023. Company Value as the dependent variable is measured by Tobin's Q. ESG risk as an independent variable uses a score issued by Morningstar Sustainalytics. Institutional Ownership can be measured by the number of shares owned by institutions with the number of shares outstanding. The results of the study indicate that the ESG risk of companies listed on the Indonesia Stock Exchange does not significantly affect the company's value. Further results, this study found that institutional ownership is able to negatively moderate or weaken the relationship between ESG risk and company value. These findings provide new insights into the relationship between ESG risk, company value, and institutional ownership in the context of the Indonesian capital market and corporate sustainability.
Pengaruh Risk Preference dan Tipe Kepribadian Terhadap Pilihan Karir Mahasiswa Akuntansi: Studi pada Mahasiswa S1 dan D4 Akuntansi di Kota Padang Fitri, Rivi Warensa; Sari, Vita Fitria
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.105

Abstract

This study is aimed to determine the effect of risk preferences and differences in personality types of accounting students who choose a career in the public sector and the private sector. This study uses Prospect theory and Carl Jung theory and uses the MBTI (Myers-Briggs Type Indicator) test to measure personality type. The population of this research is accounting students at undergraduate and diploma 4 levels in Padang City, data collection is done by means of surveys distributed directly to accounting students in seven universities in Padang City. This study uses logistic regression and chi-square test. The results showed that there was no significant effect of the risk preference variable on career choices in the public and private sectors, and there were no significant differences in the personality types of accounting students who chose careers in the public and private sectors.
Pengaruh Transparansi, Akuntabilitas Dan Sistem Pengendalian Internal Terhadap Pengelolaan Keuangan Dana Desa Junanda, Yorhi; Serly, Vanica
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.134

Abstract

In an empirical study in villages in Pariaman City, the purpose of this study is to determine the effect of Transparency, Accountability and Internal Control System on Financial Management of Funds (Empirical Study in villages in Pariaman City). In this study, the population used was 55 villages located in Pariaman City. The number of samples was taken using the purposive sampling method. To calculate the number of samples, the Issac and Michael formula was used to obtain 117 staff members from the village. This is a type of quantitative research, and the data source in this study is primary data distributed to village officials in Pariaman City through a questionnaire. The results of this study indicate that transparency has no effect, accountability and internal control systems have an effect on village fund management.
Pengaruh Corporate Governance (CG), Corporate Social Responsibility (CSR), dan Green Accounting Terhadap Financial Performance Syakila, Ananda; Halmawati, Halmawati
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.77

Abstract

This study aims to investigate the impact of Corporate Governance (CG), Corporate Social Responsibility (CSR), and Green Accounting on Financial Performance. This research is categorized as causal research utilizing a quantitative approach. The study was conducted on companies within the basic materials sector listed on the Indonesia Stock Exchange from 2021 to 2023, employing purposive sampling as the sampling method. A total of 67 samples were collected over the three-year research period. The data analysis technique employed was multiple linear regression using SPSS version 29. The findings of this research indicate that Corporate Governance (CG), as measured by the audit committee and independent board of commissioners, does not significantly influence Financial Performance; Corporate Social Responsibility (CSR) also shows no significant effect on Financial Performance. Conversely, Green Accounting, measured by environmental costs, has a significant negative impact on Financial Performance.
Pengaruh Opini Audit, Intergovernmental Revenue, dan Tax Effort terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2018-2022 Sari, Bunga Permata; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.80

Abstract

This study aims to determine the effect of audit opinion, intergovernmental revenue and tax effort on local government financial performance. The population in this study were regencies / cities in West Sumatra Province in 2018-2022 using SPSS 25 software. This study uses secondary data with a sample of 19 districts / cities for five years, taken through the total sampling method. This study uses multiple linear regression analysis to test the hypothesis. The results showed that intergovernmental revenue and tax effort have a significant positive effect on local government financial performance, while audit opinion has no significant effect on local government financial performance. It is expected that additional independent variables that affect the financial performance of local governments will be selected for future study.

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