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Halkadri Fitra
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Jalan Prof. Hamka Air Tawar Kota Padang Provinsi Sumatera Barat
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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 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.

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