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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Economac: Jurnal Ilmiah Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi JURNAL INOVASI PENDIDIKAN EKONOMI Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi
Nayang Helmayunita
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Pengendalian Intern, Tata Kelola Dan Gaya Kepemimpinan Terhadap Kinerja Pengelola Keuangan Lisa Intan Sari; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.287

Abstract

This study aims to analyze 1) the effect of supervision on the tinancial management performance, 2) Obtain empirical approval of the requirements for managing financial governance, 3) the influence of leadership style on the performance of financial managers. In this study using Causality Design. The population in this study is the Regional Work Unit (SKPD) in Solok Regency which collects 27 SKPD. The population in this study was 27 SKPD. The method of analysis is multiple linear regression. The result of the study found 1) Control of apprenticeship in support of financial management in the Regional Work Unit of the Solok Regency, 2) Governance supports of financial management of the Solok District Work Unit, 3) Leadership style that supports financial management in the Regional Work Unit of Solok Regency, 4) Together the internal control variables, governance and leadership style are jointly agrees on the performance of financial managers in the Solok District Work Unit.
Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Rani Rani; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.320

Abstract

This study aims to examine the effect of changes in audit quality, company growth, and opinion shopping on going concern audit opinion acceptance. This type of research is a causative research. The population used in this research is all mining sector companies and the transportation sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study using purposive sampling technique, there are 60 mining companies and 35 transportation companies that are used as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange or the official website of each company. The analysis method used is the panel data regression method because it consists of several data and years. The results showed that company growth had a significant negative effect on going concern audit opinion acceptance, but audit quality and opinion shopping could not have a significant effect on going concern audit opinion acceptance.
Pengaruh Skema Kompensasi dan Religiusitas Terhadap Penilaian Etis Manager atas Investasi Berlebihan Pada CSR Herman Muliawan; Sany Dwita; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.333

Abstract

This study aims to examine the effect of pay scheme and religiousity on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 57 people agreed in this study.Laboratory experiments with a 2 x 2 factorial design were carried out. 57 MM students participate in an experiment. Data analysis was done by using two-way ANOVA. is used at Hypothesis test. The results of this study conclude that pay scheme affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility with a significance value of the two-way ANOVA analysis test of 0.003<0.05. Religiousity affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The significance value of the two-way ANOVA analysis test was 0.000<0.05.
Pengaruh Debt Default, Financial Distress dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Modifikasi Going Concern Reza Purnama Eka Putri; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.334

Abstract

This study aims to test empirically the effect of debt default, financial distress and company size on the acceptance of going concern modification audit opinion. This research uses a quantitative approach with the type of causal research. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method obtained 95 samples. Default debt is measured by dummy variables. Financial Distress is measured by the Grover Model (2001). Company size is measured using LogNatural's total assets. And going concern modification audit opinion is measured using dummy variables. The results show that debt default and financial distress have a significant effect on going concern modification audit opinion acceptance, while company size has a significant negative effect on going concern modification audit opinion. Further research is expected to expand the object and year of research because this study only examines mining companies for the 2014-2018 observation year. For other research, it is expected to add independent variables so that the results are better.
Pengaruh Remunerasi terhadap Kinerja ASN dengan Budaya Organisasi sebagai Variabel Moderating Sandri Niddin; Henri Agustin; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.340

Abstract

This study aims to examine the effect of remuneration on the performance of state civil servants with organizational culture as a moderating variable. This study used a survey research design with data analysis using Partial Least Square (PLS). Respondents in this study were civil servants at the Public Works and Spatial Planning Office; and the Department of Education and Culture, amounting to 136 people. The results showed that remuneration can improve employee performance. In addition, the results of the study cannot prove that organizational culture as a moderating variable can strengthen the effect of remuneration on the performance of state civil servants, because the organizational culture that is implemented is not yet strong
Pengaruh Audit Tenure dan Auditor Switching terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia dengan Financial Distress sebagai Pemoderasi Dede Elevendra; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.344

Abstract

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.
Pengaruh CAR, NPL, LDR dan BOPO terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Panji Maulana; Sany Dwita; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.355

Abstract

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.
Pengaruh Corporate Social Responsibility, Mekanisme GCG terhadap Manajemen Laba: Pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Rizki Zulkarnain; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.423

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, independent commissioner, audit committee and managerial ownership on earnings management. The data used in this study are annual and financial reports in manufacturing companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 195 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that the independen commissioner, the audit committee has no effect on earnings management and the CSR disclosure of managerial ownership has an effect on earnings management.
Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Sharia Governance Terhadap Kinerja Bank Umum Syariah Ashry Salamayrika Rahmawaty; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.426

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks. This research is quantitative through time series and cross section data. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2015-2019. By using purposive sampling method, there are 8 Islamic commercial banks as research samples. Performance variables were measured using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The ICSR variable is measured using the ISR index and the Sharia Governance variable is measured using the number of Sharia Supervisory Board meetings. The analytical method used is multiple regression analysis. The results of this study indicate that ICSR has no significant effect on ROA, Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on ROE, Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on NIM, Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on CAR, and Sharia Governance has a significant and negative effect on CAR.
Pengaruh Love of Money dan Sifat Machiavellian terhadap Kecenderungan Fraud Accounting dengan Gender sebagai Variabel Moderasi Annisa Erma Ayunda; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.498

Abstract

This study aims to analyze the effect of love of money and machiavellian on the tendency of accounting fraud with gender as a moderating variable. This research is an associative causality study with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University and Andalas University. The number of sample members was determined through the slovin formula so that 166 respondents were obtained. The sample in this study was S1 Accounting students entering 2018 at Padang State University and Andalas University with the condition that they had passed business ethics courses and the accounting profession and auditing courses. The data collection method used a questionnaire distributed via google form. The data used in this study is primary data. The hypothesis in this study was tested using moderated regression analysis (MRA). The results show that love of money has no effect on the tendency of accounting fraud, Machiavellian has a positive effect on the tendency of fraud accounting, and gender is not able to moderate love of money and Machiavellian on the tendency of fraud accounting.
Co-Authors Ade Elsa Betavia Aimatul Yumna Anindya Radita Maiziyah Annisa Erma Ayunda Ashry Salamayrika Rahmawaty Atikah Juliani Putri Bintang Pamungkas Charoline Cheisviyanny Charoline Cheisviyanny Deby Nofrizaldi Dede Elevendra Desmita Desmita Dian Fitria Handayani Dian Fitria Handayani Dian Yustika Dovi Septiari Fiola Finomia Honesty Gustiman Candra Haris Fadilah Hayatun Nufus Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Herlina Helmy Herman Muliawan Hutriyal Alwi Lisa Intan Sari Menik Kurnia Siwi Mesrawati Candra Mia Angelina Setiawan Mike Sonita Sari Nanda Putri Novrita Aulia Rahmi Nurzi Sebrina Panji Maulana Rani Rani Reza Purnama Eka Putri Riska Fitri Yeni Rizki Zulkarnain Rusdi Rusdi Sandri Niddin Sany Dwita Sariyanah Sariyanah Silfia Reshie Vanica Serly Vanica Serly Vanica Serly Vita Fitria Sari Widyatul Fitri Yeniwati Yeniwati Yulia Eka Sari