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Halkadri Fitra
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jnka.unp@gmail.com
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Jalan Prof. Hamka Air Tawar Kota Padang Provinsi Sumatera Barat
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INDONESIA
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 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.

Page 7 of 7 | Total Record : 64

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