发布求助
文献互助 智能选刊 最新文献

Jurnal Nuansa Karya Akuntansi最新文献

筛选
英文 中文
Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 公司治理对 2020-2022 年在印度尼西亚证券交易所上市的采矿业公司披露企业社会责任信息的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-04-04 DOI: 10.24036/jnka.v2i1.57
Vivi Anugrah Ilahi, Charoline Cheisviyanny
{"title":"Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022","authors":"Vivi Anugrah Ilahi, Charoline Cheisviyanny","doi":"10.24036/jnka.v2i1.57","DOIUrl":"https://doi.org/10.24036/jnka.v2i1.57","url":null,"abstract":"This research will to examine the influence of corporate governance on CSR disclosure. The scope of the research includes mining sector companies with a sample of 19 companies selected using the purposive sampling method. This research was conducted by analyzing 57 companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The secondary data analysis technique used is multiple regression analysis using SPSS software. The research results show that the size of the board of commissioners and the frequency of audit committee meetings have a positive and significant effect on CSR disclosure. Meanwhile, the independent board of commissioners, frequency of board of commissioners meetings, size of the audit committee, managerial ownership, institutional ownership, foreign ownership and partial public ownership have no effect on CSR disclosure.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"20 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140741336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak 社会规范和对政府的信任对纳税人遵纪守法的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-04-04 DOI: 10.24036/jnka.v2i1.55
Yosep Harry Kristian Silaen, Herlina Helmy
{"title":"Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak","authors":"Yosep Harry Kristian Silaen, Herlina Helmy","doi":"10.24036/jnka.v2i1.55","DOIUrl":"https://doi.org/10.24036/jnka.v2i1.55","url":null,"abstract":"The purpose of this study is to determine whether social norms at KPP Pratama Padang have an impact on individual taxpayer compliance. This research aims to examine the influence of social norms and trust in the government on taxpayer compliance. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 399 individual taxpayers, both employees and workers in the city of Padang. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that social norms and trust in the government have a positive effect on taxpayer compliance. The implication of this research is that the Tax Service Office needs to take steps in a positive context, such as by conducting outreach to taxpayers so that it can encourage taxpayers to comply with tax regulations that have been determined by the government, increase trust in the government implemented by the tax authority and increase sanctions. taxation given to taxpayers in order to make taxpayers comply with specified tax obligations.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"8 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140745603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pengendalian Internal, Moralitas Individu, dan Whistleblowing System terhadap Pencegahan Fraud 内部控制、个人道德和举报制度对预防欺诈的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-04-01 DOI: 10.24036/jnka.v2i1.53
Nuzul Fajri Qorirah, Efrizal Syofyan
{"title":"Pengaruh Pengendalian Internal, Moralitas Individu, dan Whistleblowing System terhadap Pencegahan Fraud","authors":"Nuzul Fajri Qorirah, Efrizal Syofyan","doi":"10.24036/jnka.v2i1.53","DOIUrl":"https://doi.org/10.24036/jnka.v2i1.53","url":null,"abstract":"This study aims to empirically examine the effect of internal control, individual morality, and whistleblowing system on fraud prevention. This research was conducted at the Regional Apparatus Organization (OPD) of Padang City with a sample of 38 OPDs. This study uses primary data obtained by distributing questionnaires directly to respondents, namely the General Treasurer, Head of Finance, and Finance Section Staff.  The sampling technique used purposive sampling technique. The analysis method used in this research is multiple regression analysis method using SPPS (Statistical Product and Service Solution) version 25. The results showed that internal control has a significant positive effect on fraud prevention, while individual morality and whistleblowing system have no significant effect on fraud prevention.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"67 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140791376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Koneksi Politik terhadap Audit Fee 政治联系对审计费的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-27 DOI: 10.24036/jnka.v1i3.30
Zelldy Alex Mahendra, Charoline Cheisviyanny
{"title":"Pengaruh Koneksi Politik terhadap Audit Fee","authors":"Zelldy Alex Mahendra, Charoline Cheisviyanny","doi":"10.24036/jnka.v1i3.30","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.30","url":null,"abstract":"This study examines the influence of political connections with the control variables of company size, debt equity ratio and profitability on audit fees for BUMN companies in Indonesia for the 2018-2022 period. The sample was determined by purposive sampling method and 32 BUMN companies were obtained as sample. The type of used is secondary data using multiple linear regression analysis. The results of the study are that political connections influence audit fees. The control variable company size has an effect on audit fees, while debt equity ratio and profitability have no effect on audit fees.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140493076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI 盈利质量和可读性对在 IDX 上市的矿业公司资本成本的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-27 DOI: 10.24036/jnka.v1i3.42
Wahyu Junaidi, Fiola Finomia Honesty, Helga Nuri Honesty
{"title":"Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI","authors":"Wahyu Junaidi, Fiola Finomia Honesty, Helga Nuri Honesty","doi":"10.24036/jnka.v1i3.42","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.42","url":null,"abstract":"The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140492713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 2018-2022年管理者所有权、媒体知名度和公司年龄对印尼证券交易所上市公司可持续发展报告披露的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-26 DOI: 10.24036/jnka.v1i3.41
Elvitra Faradea Tyasa, Salma Taqwa
{"title":"Pengaruh Kepemilikan Manajerial, Media Visibility dan Umur Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022","authors":"Elvitra Faradea Tyasa, Salma Taqwa","doi":"10.24036/jnka.v1i3.41","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.41","url":null,"abstract":"The primary objective of this study is to investigate how sustainability report disclosure is influence by factors such as managerial ownership, media visibility, and the age of the company. The study relies on data extracted from annual and sustainability reports of firms that are publicly listed on the Indonesia Stock Exchange (BEI) during the years 2018 to 2022. The research employs purposive sampling, involving the selection of 45 companies within the 2018-2022 time frame. To test the hypotheses, the study utilizes multiple linear regression analysis. The research findings indicate that managerial ownership significantly enhances sustainability report disclosure, media visibility has no discernible impact on sustainability report disclosure, and company age has a noteworthy positive effect on sustainability report disclosure.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"81 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140493504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kompleksitas Operasi terhadap Audit Delay: Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 盈利能力、偿付能力、流动性和经营复杂性对审计延迟的影响：2018-2022 年印尼证券交易所上市的房地产公司实证研究
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-26 DOI: 10.24036/jnka.v1i3.40
Ade Hardiyanti, Mia Angelina Setiawan
{"title":"Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kompleksitas Operasi terhadap Audit Delay: Studi Empiris pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022","authors":"Ade Hardiyanti, Mia Angelina Setiawan","doi":"10.24036/jnka.v1i3.40","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.40","url":null,"abstract":"The primary key of this study is to examine the influence of profitability, solvency, liquidity and operational complexity. This research uses audited financial report data From real estate and property firms publicly traded on the Indonesia Stock Exchange (IDX)) from 2018 to 2022. Hypothesis testing is carried out through regression analysis multiple linear. The research results show that profitability and operational complexity have a significant positive impact on the delay in auditing. Solvency and liquidity have a significant negative effect on audit delay.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"65 4-5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140493673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kepemilikan Manajerial, Dewan Komisaris, dan Komite Audit terhadap Fraudulent Financial Statements 管理者所有权、专员委员会和审计委员会对虚假财务报表的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-25 DOI: 10.24036/jnka.v1i3.24
Mutiara Ihsanti, Charoline Cheisviyanny
{"title":"Pengaruh Kepemilikan Manajerial, Dewan Komisaris, dan Komite Audit terhadap Fraudulent Financial Statements","authors":"Mutiara Ihsanti, Charoline Cheisviyanny","doi":"10.24036/jnka.v1i3.24","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.24","url":null,"abstract":"This research aims to obtain empirical evidence and analyze the influence of managerial ownership, board of commissioners and audit committee on fraudulent financial statements in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The population in this study were 12 pharmaceutical companies, while the sample in this study was 45 companies. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id, the BEI corner (Indonesia Stock Exchange) and company websites using the logistic regression analysis method. The results of this research conclude the managerial ownership, board of commissioners and audit committee have no effect on fraudulent financial statements.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"113 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Efektivitas Komite Audit, Bankruptcy Prediction, dan Solvabilitas terhadap Audit Delay 审计委员会有效性、破产预测和偿付能力对审计延迟的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-25 DOI: 10.24036/jnka.v1i3.32
Viola Altarisya, Nelvirita Nelvirita
{"title":"Pengaruh Efektivitas Komite Audit, Bankruptcy Prediction, dan Solvabilitas terhadap Audit Delay","authors":"Viola Altarisya, Nelvirita Nelvirita","doi":"10.24036/jnka.v1i3.32","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.32","url":null,"abstract":"This research analyzes the influence of audit committee effectiveness, bankruptcy prediction, and solvency on audit delays. This research uses annual reports on basic material sector companies listed on the Indonesian stock exchange for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 70 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee. The sample selection in this study used a purposive sampling technique. The research results show that the effectiveness of the audit committee and Bankruptcy prediction do not have a significant effect on audit delay. Meanwhile, solvency has a significant effect on audit delay.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"57 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140496427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pengungkapan Green Intellectual Capital dan Corporate Social Responsibility Mikro terhadap Kinerja Keuangan 绿色知识资本披露和微观企业社会责任对财务绩效的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-25 DOI: 10.24036/jnka.v1i3.48
Natasya Kangdra, Mayar Afriyenti
{"title":"Pengaruh Pengungkapan Green Intellectual Capital dan Corporate Social Responsibility Mikro terhadap Kinerja Keuangan","authors":"Natasya Kangdra, Mayar Afriyenti","doi":"10.24036/jnka.v1i3.48","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.48","url":null,"abstract":"This research examines the effect of Green Intellectual Capital disclosure and Micro Corporate Social Responsibility on financial performance (empirical study on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample of this research is 14 manufacturing companies. The source of data in this research is secondary data. Data collection techniques from company annual and sustainability reports. Data analysis using multiple linear regression analysis. The results showed that disclosure of Green Human Capital, Green Structural Capital, Micro Corporate Social Responsibility has no effect on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange, meanwhile disclosure of Green Relational Capital has a positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"35 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140495986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信