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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 80 Documents
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Pengaruh Kompleksitas Tugas dan Pengalaman Kerja terhadap Audit Judgment dengan Religiusitas sebagai Variabel Moderasi : (Studi Empiris pada Kantor Akuntan Publik di Kota Padang) Pradipta, Putri; Fauzihardani, Eka
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.v3i3.168

Abstract

This study aims to prove and analyze the influence of task complexity and work experience on audit judgment through religiosity as a moderating variable. This research was conducted on auditors affiliated with Public Accounting Firms spread across the Padang City area. The data collection technique used in this research was a survey, which was carried out by distributing questionnaires. The data analysis technique used was Moderating Regression Analysis (MRA) with the t-statistic test as a tool in testing the hypothesis. In accordance with the results of the hypothesis testing, it was found that task complexity had a negative effect on audit judgment, in addition, religiosity was proven to have a positive effect on auditor judgment, but task complexity did not affect audit judgment. Another important result that the researcher obtained was that religiosity was able to moderate the relationship between auditor experience and audit judgment, but religiosity was not able to moderate the relationship between task complexity and auditor judgment.
Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Industri Properti dan Real Estate Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Zikri D, Alvi; Nelvirita
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.v3i3.173

Abstract

The purpose of this research is to analyze the effect of profitability and leverage on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Firm value in this study is measured using Price to Book Value (PBV), profitability is measured by Return on Assets (ROA), and leverage is measured by Debt to Equity Ratio (DER). The research method employed is a quantitative approach using secondary data obtained from the annual reports of companies listed on the IDX over the observation period. Data analysis techniques utilized multiple linear regression analysis with the assistance of SPSS software.The results of this study indicate that profitability has a positive and significant effect on firm value. This finding suggests that higher profitability levels tend to increase firm value, as companies capable of generating stable profits are more attractive to investors. Conversely, leverage does not have a significant effect on firm value. This implies that the level of debt owned by companies is not the main consideration for investors in assessing firms in the property and real estate sector.This study is expected to provide useful insights for company management and investors in making investment decisions and managing optimal financial structures. Additionally, this research contributes to the development of financial theory, particularly regarding the factors that influence firm value in the property and real estate industry.
Pengaruh Time Budget Pressure, Audit Tenure dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit : (Studi pada Kantor Akuntan Publik di Kota Padang) Abimayu, Shadiq; Halmawati
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.93

Abstract

This study aims to determine the Effect of Time Budget Pressure, Audit Tenure and Auditor Professional Skepticism on Audit Quality. The method used in this study is a quantitative method. The population and sample in this study are Auditors working at Public Accounting Firms in Padang City with the sampling technique used is total sampling so that 45 samples are obtained. The type of data used in this study is primary data by distributing questionnaires. The analysis technique is carried out using multiple regression analysis techniques. The results of the study concluded that (1) Time Budget Pressure does not have a significant effect on Audit Quality; (2) Audit Tenure does not have a significant effect on Audit Quality; (3) Auditor Professional Skepticism has a significant effect on Audit Quality. Suggestions for further research are to be able to take samples and populations in a wide scope such as KAP in West Sumatra. The second suggestion is that further research is expected to add other variables that are not yet in this study.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: (Studi Empiris Perusahaan Sektor Pertambangan di BEI Tahun 2019-2023) Ihsani, Nahda Thabita; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.95

Abstract

This study aims to prove and analyze the influence of green accounting and environmental performance on financial performance in mining sector companies on the Indonesia Stock Exchange. This study used 17 mining sector companies selected using the purposive sampling method. Data was adapted from the official IDX website and the website of each company selected as a sample. The study was conducted from 2019 to 2023. The data analysis method used was panel data regression, while hypothesis testing was carried out using the t-statistic test. Based on the results of the first hypothesis test, it was found that green accounting had a positive effect on financial performance, the results of the second hypothesis test also found that environmental performance had a positive and significant effect on the financial performance of mining sector companies on the Indonesia Stock Exchange from 2019 to 2023..
Pengaruh Big Five Personality terhadap Kecurangan Akademik Alfarisi, Imam; Sari, Vita Fitria
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.97

Abstract

The purpose of this study is to identify and examine how the Big Five personality characteristics affect academic settings. This study falls under the category of quantitative associative causation research. A questionnaire that was given to accounting students at Padang State University, Bung Hatta University, and Andalas University was used by researchers to gather data. Primary data was used in this study. In this instance, test the hypothesis. IBM SPSS's multiple linear regression analysis is used in the study. The study's findings demonstrate that extraversion has a favorable and noteworthy impact on academic circumstances. Academic conditions are not much impacted by personality agreement. Academic situations are significantly impacted by conscientiousness. Academic situations are significantly impacted by personality neuroticism. The openness to experience personality does not have a significant effect on academic conditions
Pengaruh Fraud Hexagon Theory Terhadap Academic Fraud Mahasiswa Akuntansi Anggrezola, Nathasya; Setiawan, Mia Angelina
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.98

Abstract

The purpose of this study was to determine how Fraud Hexagon Theory affects Academic Fraud of accounting students. There are 283 people were used to represent the entire population of accounting students from Universitas Negeri Padang, Universitas Andalas, Universitas Bung Hatta, Universitas Putra Indonesia "YPTK" Padang, Universitas Maritim Raja Ali Haji, and Universitas Mercu Buana Jakarta. This study used a simple random sampling technique and was limited by calculating the sample size using the slovin formula. This study used primary data in the form of questionnaires distributed via google form, with measurements using a 4-point likert scale. Multiple linear regression analysis was carried out in this research model. The results show that academic fraud among accounting students is influenced by 3 factors, namely stimulus, opportunity, and capability. However, this study shows that academic fraud among accounting students is not influenced by 3 factors, namely rationalization, ego, and collusion. Further research is expected to add other variables outside the variables in this study, and expand the population and sample.
Pengaruh Leverage, Opinion Shopping, Prior Opinion, Dan Audit Quality Terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Infrastruktur yang terdaftar di BEI tahun 2018-2023 Perdana, Qory Putri; Afriyenti, Mayar
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.107

Abstract

This study aims to prove the influence of leverage, opinion shopping, prior opinion, and audit quality on going concern audit opinions in infrastructure companies listed on the Indonesia Stock Exchange. This study uses 25 companies as a sample. The sampling technique used in this study is purposive sampling. The data analysis method of this study is logistic regression analysis using SPSS. It was found that leverage, opinion shopping, and audit quality had no effect on the going concern audit opinion, while the prior opinion had an effect on the going concern audit opinion. For further research on the going concern audit opinion, it is expected to use other variables that have not been researched in this study. The next researcher is also expected to be able to use companies in other sectors in conducting research on audit opinions going concern and it is hoped that the research year will also be added and the latest.
Pengaruh Jumlah Penduduk, Efisiensi Keuangan dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah: (Studi Empiris pada Pemerintah Provinsi di Indonesia Tahun 2020-2022) Zuren, Latifah Annisa; Deviani
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.116

Abstract

This study aims to examine the effect of population, financial efficiency and cost of goods and services on the financial condition of local governments in Indonesia in the period 2020 to 2022. This study is a quantitative study. The type of data used is secondary data obtained from BPK and BPS throughout the provinces in Indonesia. The sample selection method in this study uses a purposive sampling method with a total sample of 32 provinces. Measurement of Financial Conditions is based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 19 of 2020. The data analysis used is multiple linear regression analysis, with the help of the SPSS 30 program. The results of the study show that population, financial efficiency and cost of goods and services have a significant positive effect on the financial condition of local governments
Pengaruh Time Budget Pressure, Risiko Audit, dan Kompleksitas Audit terhadap Kualitas Audit Aidil, Agnes Wal; Halmawati
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.128

Abstract

This study aims to analyze the effect of time budget pressure, audit risk, and audit complexity on audit quality. This research uses a quantitative approach. Primary data was collected using a questionnaire and the research sample consisted of auditors who worked at the Public Accounting Firm in Padang City, the sampling technique used total sampling. The hypothesis was tested using multiple linear analysis with SPSS 30. The results showed that time budget pressure and audit complexity had a negative effect on audit quality. While audit risk has no effect on audit quality. For future research is expected to expand the research population and add other variables that are not in this study.
Pengaruh Reputasi Underwriter, Reputasi Auditor Dan Financial Leverage Terhadap Underpricing Saham IPO dI BEI Febrian, Adelina Everesta; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.131

Abstract

This research was conducted with the aim of 1) Is there an influence of Underwriter Reputation on Underpricing of IPO shares. 2) Is there an influence of Auditor Reputation on Underpricing of IPO shares. 3) Is there an influence of financial leverage on underpricing of IPO shares. This research uses quantitative data with source data from the company's prospectus and financial reports. The sample for this research is 158 companies that conducted an IPO from 2019-2023. The analytical method used in this research is descriptive analysis,normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of this research are that underwriter reputation, auditor reputation and financial leverage have no effect on underpricing of shares on the IDX

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