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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 Corporate Governance dan Stakeholder Engagement Terhadap Kualitas Sustainability Report Monika, Dini Ernis; Taqwa, Salma
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.v3i2.88

Abstract

This study aims to examine the effect of Board size of directors, independent commissioners, foreign ownership, and stakeholder engagement on the quality of sustainability report. The population used in this study consists of all non-financial sector companies listed on the Indonesia Stock Exchange in 2019-2023. The sample was determined using a purposive sampling, resulting in 31 companies as samples. The data used in this study are secondary data, specifically annual reports and sustainability reports obtained from the Indonesia Stock Exchange and the respective company websites. The analysis was conducted using multiple linear regression analysis using Eviews12 application. The results of the study indicate that independent commissioners and stakeholder engagement have a significant positive effect on the quality of sustainability reports. Meanwhile, board size and foreign ownership do not have an effect on the quality of sustainability reports in non-financial sector companies listed on the IDX in 2019- 2023. For future research, it is expected to chose other variabels that have effect on sustainability report quality.
Pengaruh Sales Growth, Cash Holdings dan Audit Quality terhadap Manajemen Laba Saptomo, Shafia Carina; Mulyani, Erly
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.v3i2.94

Abstract

This study aims to examine the effect of sales growth, cash holdings, and audit quality on earnings management. The type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method uses purposive sampling, resulting in 277 samples from 75 companies. This study uses multiple linear regression analysis to test the hypothesis, assisted by the SPSS version 26 program. The results show that cash holdings and audit quality do not have a significant effect on earnings management, while sales growth has a positive and significant effect on earnings management. For further research, it is recommended to select other variables that affect earnings management.
Pengaruh Kecerdasan Emosional, Intergitas dan Independensi Auditor Terhadap Kualitas Audit Putri, Okti Isra; Fauzihardani, Eka
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.v3i2.103

Abstract

The purpose of this study is to determine whether there is an influence of emotional intelligence, integrity and independence on audit quality in Public Accounting Firms in Padang City. The population in this study were all auditors of Public Accounting Firms in Padang City as many as 60 people. The type of data used is primary data by distributing questionnaires. The analysis technique used is multiple linear regression analysis technique. The test results show that emotional intelligence has a positive effect on audit quality, while integrity and independence do not affect audit quality. Suggestions for further research are better expanded and increase the number of samples in the study and, variables in further research should be added with other variables.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Hafifi, Luthfi; Sebrina, Nurzi
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.v3i2.114

Abstract

The purpose of this study is to find out how the effect of intellectual capital on financial performance using two models, namely A-VAIC and VAIC models. This research is included in the type of causality research using a quantitative approach. The data in this study were sourced from company annual reports obtained from the website of the Indonesian stock exchange and the website of each company that was sampled. In testing the hypothesis, this study used panel data regression analysis using Eviews software version 12. Based on tests carried out, not all hypotheses of the study are supported by either the VAIC model or the A-VAIC model, the results provide a deeper and new insight on how intellectual capital and each component of intellectual capital (human capital, structural/innovation capital, capital employed) relates to financial performance.
Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure Terhadap Nilai Perusahaan Putri, Maysyarah Mahdalena; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.91

Abstract

The research purpose is to reveal and analyze the enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure impact on the BUMN score listed on the Indonesia Stock Exchange start at 2018 to 2022. The research population comprises all BUMN listed on the IDX for the period in 2018-2022, totaling 14 companies. The data source is secondary data. The technique of sampling used is saturated sampling, where the making population is treated as the sample. The findings shown that ERM disclosure does not have an influence on company score, whereas IC disclosure does have an influence on company score.
Pengaruh Free Cash Flow, Managerial Ownership, dan Leverage Terhadap Real Earnings Management : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Saputro, Derinto; Taqwa, Salma
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.92

Abstract

This study examines the effect of Free Cash Flow, Managerial Ownership, and Leverage on Real Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019 to 2023. The objective of the research is to test the relationships between these variables using a quantitative method and multiple linear regression analysis on secondary data from financial statements. The novelty of this research lies in its focus on the Indonesian manufacturing sector, providing current insights into earnings management practices in a developing market. The results indicate that Free Cash Flow and Managerial Ownership has not significantly influence Real Earnings Management, while Leverage does show a significant negative effect. These findings contribute to the existing literature and offer practical implications for investors and policymakers.
Makna Akuntabilitas bagi Para Pimpinan di Pemerintahan: Studi Kasus Satuan Polisi Pamong Praja Kota Padang Rajaskana, Ade; Deviani, Deviani
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.110

Abstract

This study aims to determine the meaning of accountability for the leaders of the Padang City Civil Service Police Unit. This study is a qualitative approach study using a phenomenological research type. This study observes and listens more carefully and in detail to the explanation and understanding of individuals towards their experiences and explores the meaning through exploring the experiences of the subjects being studied. The researchers in this study collected data through interviews with the leaders of the Padang City Civil Service Police Unit. The results of the study stated that the leaders of the Civil Service Police Unit had understood the meaning of accountability which was seen in terms of aporia, testimony, and gift, but after further study the leaders interpreted accountability more in terms of aporia. Research on the meaning of accountability for leaders is still very little. And the researcher conducted the research in the Padang City area, where in this area the research conducted by the researcher is something new. This study has a contribution, namely based on the results of the study, it can pay attention to how the understanding of accountability and its implementation for the leaders of an organization and can be an inspiration for anyone to conduct similar research.
Pengaruh Good Governance dan Tingkat Kemandirian Keuangan Daerah terhadap Kinerja Pemerintah Daerah Kabupaten/Kota Lampung tahun 2018 - 2022 Roza, Elfira; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.135

Abstract

This study aims to obtain empirical evidence and examine the influence of good governance and regional financial independence on local government performance. The population in study consist of all regencies and cities in lampung Province, with a sample of 15 regencies/cities in Lampung Province during the 2018-2022 period. The sampling technique used is saturated sampling, resulting in a total of 75 samples. This researches is a causal study with a quantitative approach. The data used in this study is secondary data. Data analysis was conducted using multiple linear regression analysis. The results of the study indicate that good governance significantly affects logal government performance.
Pengaruh Faktor Demografi, Sosial dan Ekonomi terhadap Financial Sustainability Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Indonesia Sari, Diah Permata; Sari, Vita Fitria
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.139

Abstract

This study aims to analyze the influence of demographic, social, and economic factors on the financial sustainability of local governments in Indonesia. This empirical study, conducted in districts/cities in 2022, intends to answer research questions related to the influence of demographic, social, and economic factors on financial sustainability. This research has a novelty by adding social factors in testing their influence on financial sustainability. The sampling technique was carried out using purposive sampling, with the multiple regression analysis method assisted by the SPSS version 25 program. The results showed that of the seven variables studied, three variables showed a significant influence on financial sustainability, namely population, GRDP, and investment level. Meanwhile, other variables such as population density, population age below 15 years, population age above 65 years, and education level did not show a significant influence on financial sustainability. The findings of this study make an important contribution to understanding the factors that influence the financial sustainability of local governments in Indonesia.
Pengaruh Literasi Keuangan, Financial Technology dan Social Media Terhadap Kinerja Keuangan UMKM di Kota Padang Kusuma, Riza Pipi; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol. 3 No. 3 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i3.163

Abstract

This study seeks to address a deficiency in our comprehension of the impact of financial education, digital tools, and social media on the profitability of micro, small, and medium-sized enterprises (MSMEs) in Padang City. This pertains to quantitative research. Padang City had 47,692 micro, small, and medium-sized enterprises (MSMEs), with 100 participating in the survey. The criteria for MSMEs registered with the Padang City Cooperative and MSME Service include those owned and managed by the Community, which utilize technology-based payment facilities, employing the random sampling technique, also referred to as the random sampling method. This sampling method utilizes the probability sampling approach. One hundred micro, small, and medium-sized enterprises (MSMEs) registered with the Padang City Cooperative and MSME Service were comprehensively surveyed using questionnaires to collect primary data. This study utilized a combination of documentation and questionnaires for data compilation, employing multiple linear analysis as the analytical technique. This study determined that financial literacy positively and significantly influenced the financial performance of micro, small, and medium-sized enterprises (MSMEs) in Padang City. Financial technology and social media positively influenced the financial performance of MSMEs.

Page 7 of 8 | Total Record : 72

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