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Pengaruh Representativeness Bias dan Availability Bias terhadap Pengambilan Keputusan Investasi 代表性偏差和可用性偏差对投资决策的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2024-01-25 DOI: 10.24036/jnka.v1i3.33
Anindya Radita Maiziyah, Nayang Helmayunita
{"title":"Pengaruh Representativeness Bias dan Availability Bias terhadap Pengambilan Keputusan Investasi","authors":"Anindya Radita Maiziyah, Nayang Helmayunita","doi":"10.24036/jnka.v1i3.33","DOIUrl":"https://doi.org/10.24036/jnka.v1i3.33","url":null,"abstract":"This research aims to determine and analyze the influence of representativeness and availability on investment decisions. This research is included in the type of associative causality research using a quantitative approach. Researchers collected data using a questionnaire distributed to 349 respondents from UNP, UNAND and PNP accounting students. The data used in this research is primary data. Hypothesis testing in this research uses multiple linear regression analysis with IBM SPSS. Based on research findings and discussions, the following conclusions can be drawn: Representativeness influences investment decisions significantly and positively. This shows that the first hypothesis (H1) proposed can be accepted. Availability influences investment decisions positively and significantly. This means that the first hypothesis (H1) proposed is accepted.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140496758","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
Determinan Praktik Internet Financual Reporting (IFR) pada Website Pemerintah Daerah Sumatera Barat
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-19 DOI: 10.24036/jnka.v1i1.4
Alkausar Putra Budiman, Henri Agustin
{"title":"Determinan Praktik Internet Financual Reporting (IFR) pada Website Pemerintah Daerah Sumatera Barat","authors":"Alkausar Putra Budiman, Henri Agustin","doi":"10.24036/jnka.v1i1.4","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.4","url":null,"abstract":"This study aims to find out the factors that influence internet financial reporting (IFR) on local government websites. In this study, 19 regencies and cities in West Sumatra were used. The data used is from 2015 to 2019. The data analysis method used to prove the correctness of the hypothesis is multiple regression which is processed using SPSS. Based on the results of hypothesis testing, it was found that the type of local government and the characteristics of local government had a negative effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra, while the age of the local government had no significant effect on the amount of internet financial reporting disclosure in 19 regencies and cities in West Sumatra.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129018684","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 Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman 基于Akrual的会计、内部控制系统和信息技术对财务报表质量的影响:议会地区政府的一项研究
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-19 DOI: 10.24036/jnka.v1i1.5
Gimeilia Sarma, Halkadri Fitra, Dewi Pebriyani
{"title":"Pengaruh Implementasi Akuntansi Berbasis Akrual, Sistem Pengendalian Intern dan Teknologi Informasi terhadap Kualitas Laporan Keuangan: Studi pada Pemerintahan Daerah Padang Pariaman","authors":"Gimeilia Sarma, Halkadri Fitra, Dewi Pebriyani","doi":"10.24036/jnka.v1i1.5","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.5","url":null,"abstract":"This study aims to see 1) The application of accrual-based accounting has an effect on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government, 2) Technology and information have a significant influence on the quality of financial reports in the Padang Pariaman Padang Pariaman Regional Government. 3) The internal control system affects the quality of financial reports in the Padang Pariaman Regional Government. Padang Pariaman. 4) The application of accrual-based accounting, internal control systems and information technology have a significant influence on the quality of financial reports in the Padang Pariaman Regional Government. This study utilizes a quantitative design because this study is presented statistically. The population used in this research is 44 Regional Apparatus Work Units in the financial sector throughout Padang Pariaman Regency consisting of 427 employees based on data from the Personnel Service, Padang Pariaman Regency Education and Training Office in 2019. This research was carried out by distributing 207 questionnaires which will be distributed directly to the public. Regional Apparatus Work Unit in the financial section of Padang Pariaman Regency. Analysis of the data used in this study is using multiple regression analysis. Based on the results of the study, it was found that 1) The implementation of accrual-based accounting had a significant effect on the quality of the financial statements of the Padang Pariaman Regency Government. 2) The internal control system has a significant effect on the quality of the financial reports of the Padang Pariaman Regency Government. 3) The use of information technology has a significant effect on the quality of the financial statements of the Regional Government of Padang Pariaman Regency.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132229840","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 Ukuran Dewan Direksi dan Islamic Corporate Social Responsibility terhadap Nilai Perusahaan: Studi pada Bank Syariah yang Terdaftar di OJK Tahun 2016-2020
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-19 DOI: 10.24036/jnka.v1i1.8
Wulan Ramadhani, Vanica Serly
{"title":"Pengaruh Ukuran Dewan Direksi dan Islamic Corporate Social Responsibility terhadap Nilai Perusahaan: Studi pada Bank Syariah yang Terdaftar di OJK Tahun 2016-2020","authors":"Wulan Ramadhani, Vanica Serly","doi":"10.24036/jnka.v1i1.8","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.8","url":null,"abstract":"The purpose of this study was to determine the effect of board size and Islamic corporate governance on firm value. The population in this study are Islamic Commercial Banks registered with the OJK. The research design in this study is a quantitative approach using secondary data. Secondary data is obtained from each website of Islamic Commercial Banks. We then analyzed the data using multiple linear regression analysis techniques. This research is (1) board size has a significant effect on firm value (2) Islamic corporate social responsibility has no effect on firm value.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116531867","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 Akuntabilitas, Conflict of Interest dan Komitmen Organisasi terhadap Fraud Pengelolaan Dana BLT pada Masa Pandemic COVID-19 在金融大萧条时期，对BLT资金管理的欺诈和组织承诺的责任的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-19 DOI: 10.24036/jnka.v1i1.1
Bintang Pamungkas, Nayang Helmayunita, Fiola Finomia Honesty
{"title":"Pengaruh Akuntabilitas, Conflict of Interest dan Komitmen Organisasi terhadap Fraud Pengelolaan Dana BLT pada Masa Pandemic COVID-19","authors":"Bintang Pamungkas, Nayang Helmayunita, Fiola Finomia Honesty","doi":"10.24036/jnka.v1i1.1","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.1","url":null,"abstract":"This study aims to determine the effect of accountability, conflict of interest and organizational commitment to fraud in managing BLT funds during the Covid-19 pandemic. The population of this study were all village officials in the Air Pura sub-district. The sample used was 59 respondents with total sampling technique. This study used a quantitative method by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that accountability and conflict of interest did not have a significant effect on BLT fund management fraud during the Covid-19 pandemic, while organizational commitment had a positive and significant effect on BLT fund management fraud during the Covid-19 pandemic.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117237026","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 Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud 对政府内部审计员检测欺诈能力的索引、能力和专业怀疑的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-17 DOI: 10.24036/jnka.v1i1.6
Ananda Salsabila, Mayar Afriyenti, Helga Nuri Honesty
{"title":"Pengaruh Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud","authors":"Ananda Salsabila, Mayar Afriyenti, Helga Nuri Honesty","doi":"10.24036/jnka.v1i1.6","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.6","url":null,"abstract":"The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129825379","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 Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Muslim’s View of Allah terhadap Keputusan Whistleblowing 态度、主观价值观、对行为和穆斯林对口哨决策的看法的影响
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-17 DOI: 10.24036/jnka.v1i1.7
Desmita Desmita, Nayang Helmayunita
{"title":"Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol Perilaku dan Muslim’s View of Allah terhadap Keputusan Whistleblowing","authors":"Desmita Desmita, Nayang Helmayunita","doi":"10.24036/jnka.v1i1.7","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.7","url":null,"abstract":"This study aims to determine the extent the influence of attitudes, subjective norms, perceived behavioral control and  muslims' view of Allah on whistleblowing decisions. This research is quantitative research. The sample selection in this study uses a purposive sampling method in which the respondents are the government employees in Regional Revenue Agency of West Sumatra Province. Data collection techniques used in this study were using a questionnaire. This study succeeded in finding the results that attitudes, subjective norms and Muslim's view of Allah have an effect on whistleblowing decisions. While the behavioral control perception variable has no effect on whistleblowing decisions.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125822215","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 Struktur Kepemilikan, Kualitas Audit dan Free Cash Flow terhadap Manajemen Laba: Studi Empiris pada Perusahaan Pertambangan Terdaftar di BEI Tahun 2016-2020 所有权结构、审计质量和自由现金流对利润管理的影响:2011 -2020年上市矿业公司的实证研究
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-16 DOI: 10.24036/jnka.v1i1.2
Shintya Arifin Putri, Erinos Nr
{"title":"Pengaruh Struktur Kepemilikan, Kualitas Audit dan Free Cash Flow terhadap Manajemen Laba: Studi Empiris pada Perusahaan Pertambangan Terdaftar di BEI Tahun 2016-2020","authors":"Shintya Arifin Putri, Erinos Nr","doi":"10.24036/jnka.v1i1.2","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.2","url":null,"abstract":"This study aims to examine the effect of ownership structure, audit quality and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX). Sample was determined using the purposive sampling method. Sample selection produced 20 companies. The data used is secondary data from the company's annual report. The statistical method used is logistic regression analysis. The of statistical analysis show that institutional ownership and audit quality has a impact on profit management. Ownership and free cash flow do not have a significant impact on revenue management.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123980658","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
Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit 审计委员会和公共会计办公室(引擎盖)对审计质量的社会关系分析
Jurnal Nuansa Karya Akuntansi Pub Date : 2023-06-16 DOI: 10.24036/jnka.v1i1.3
Viny Amelia Arif, Charoline Cheisiviyanny
{"title":"Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit","authors":"Viny Amelia Arif, Charoline Cheisiviyanny","doi":"10.24036/jnka.v1i1.3","DOIUrl":"https://doi.org/10.24036/jnka.v1i1.3","url":null,"abstract":"This study aims to determine the social relationship between the audit committee and the public accounting firm (KAP) on the audit quality of state-owned companies listed on the Indonesian stock exchange with embeddedness theory. The population of this study is all financial statements of state-owned companies listed on the Indonesia Stock Exchange in the 2016-2019 period with a sample of 60 financial statements using purposive sampling technique, namely considerations. Data analysis used descriptive statistical test and measurement model (Outer Model). The results of data analysis with Adjusted R-squared or simultaneous test show a value of 0.111 or 11.1% which means that social relations affect audit quality by 11.1% which can be categorized as quite low and the remaining 88.9% is influenced by other variables. others outside of this study. This means that social relations have a positive effect on audit quality in state-owned companies listed on the Indonesian stock exchange in the 2016-2019 period.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129852918","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
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