JURNAL EKSPLORASI AKUNTANSI

Pengaruh Locus Of Control, Equity Sensitivity dan Pengetahuan Etika terhadap Perilaku Etis Mahasiswa Akuntansi

Fitriani Fitriani — 2024-11-19

This study intends to acertain the effect locus of control, equity sensitivity and moral knowledge of accounting students moral behavior in Padang City. The study population was the accounting students of UNP, UNAND, UPI YPTK and UBH consisting of 1800 accounting students. Samples for this study employing the purposive sampling technique. When determining the number of samples using the Slovin formula, 327 accounting students were used as samples. This research falls under the quantitative approach. The data source utilized in this study primary data by distributing questionnaires to accounting students. The data was subjected to linear regression analysis. The findings of this investigation are as follows : locus of control internal, equity sensitivity and ethical knowledge own a positive effects on the accounting students moral behavior in Padang City.

Pengaruh Intellectual Capital, Free Cash Flow dan Struktur Modal terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021

Widia Franiza — 2024-11-19

This research aims to determine the influence of intellectual capital, free cash flow and capital structure on the company’s financial performance. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this research used a purposive sampling technique, there were 54 companies used as samples. The data used in this research is secondary data. Data collection techniques using documentation methods on www.idx.co.id. The statistical method uses is multiple linear regression analysis. The research results show that intellectual capital and free cash flow have a significant positive effect on the company’s financial performance, while capital structure has a significant negative effect on the company’s financial performance.

Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik

Victoria Kusumaningtyas Priyambodo — 2024-11-19

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.

Pengaruh Pelaksanaan Sistem Pengendalian Internal, Kompleksitas Operasional Perusahaan, dan Kompetensi Auditor Internal terhadap Audit Delay: Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Tercatat di BEI Tahun 2019-2022

Finda Lukman — 2024-11-20

The objective of this study is to examine the effect of implementing an internal control system, operational complexity of the company, and competence of internal auditors on audit delay. The study utilizes annual reports from consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) that were delayed in 2019-2022. Purposive sampling was used to collect data, with a total sample of 170 comapnies. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of the internal control system had a negative and significant effect on audit delay, complexity of the company’s operations had a positive but not significant on audit delay, and the competence of the internal auditors had no effect on audit delay.

Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

Selvina Delvia — 2024-11-20

This study aimed to determine the effect of implementing green accounting and Corporate Social Responsibility Disclosure on firm value. The research was conducted in Indonesia mining companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 14 companies that had followed PROPER and were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show that applying green accounting has no effect on firm value and Corporate Social Responsibility Disclosure has a positive effect on firm value.

Pengaruh Komisaris Independen dan Investment Opportunity Set (IOS) terhadap Kinerja Perusahaan

Fayyadh Erdy Rivai — 2024-11-20

The purpose of this study is to examine the impact of independent commissioners and investment opportunity set on firm performance. Firm performance, which is assessed by net income divided by equity, is the dependent variable. Meanwhile, independent commissioners are measured by the number of independent commissioners divided by the number of commissioners. Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 constitute the study population. Purposive sampling was used to determine the research sample, and 18 companies with a total of 90 observations were obtained. Multiple linear regression analysis was used as the analysis technique. Based on the results of this study, independent commissioners have a positive effect on company performance, but investment opportunity set has a negative effect on company performance.

Pengaruh Akuntabilitas, Kepemimpinan dan Transparansi terhadap Efektivitas Pengelolaan Dana Desa di Kabupaten Tanah Datar

Kevin Wahyu Rizal — 2024-11-20

This research aims to determine the influence of accountability, leadership and transparency on the effectiveness of village fund management (Case Study in Nagari Government in North Lintau Buo District, Lintau Buo District, Sungayang District, Lima Kaum District, and Pariangan District). This research uses subject data. The sampling technique used the total sampling method with a total sample of 25 villages. Data analysis uses multiple linear regression analysis. The results of the research show that accountability, leadership and transparency have a positive and significant effect on the effectiveness of village fund management in the Nagari government of Tanah Datar agency.

Pengaruh Capital Intensity dan Earnings Management terhadap Agresivitas Pajak

Gina Sriyani — 2024-11-20

This study aims to determine how much influence the effect of capital intensity and earnings management against tax aggressiviness. The method used is descriptive quantitative and types of data used is secondary data. The population in this study are all property and real estate companies listed in Indonesia stock Exchange in 2018-2021. the sampling method of this research is purposive sampling with total sample in this study was 100 data and this study using SPSS versi 26. Based on the result of the study, it shows that capital intensity has positive and significant effect on tax aggressiveness. Earnings management has negative and significant effect the tax aggressiveness. Simultaneously the variabel of capital intensity and earnings management have significant against tax aggressiveness.

Pengaruh Overlapped Audit Committee terhadap Pengungkapan Key Audit Matters di Indonesia

Ikkral Dinata — 2024-11-20

This study aims to determine the overlapping relationship between the Audit Committees influencing the disclosure of Key Audit Matters (KAMs) in Indonesia. This study uses quantitative research methods with hypotheses. Data collection techniques using non-participant observation. Research on KAMs is very interesting to do because there have been several studies that have investigated the factors that influence KAMs for developed countries, but there has been no research that has tried to analyze this in Indonesia. Based on the results of the study, it was found that the hypothesis (H1) is appropriate and it can be concluded that the level of overlap between members of the Audit Committee has a positive relationship with the level of disclosure of KAMs in the company's financial statements. This can be seen from the partial test results with a significance value of 0.0290 (0.290 <0.05) and a positive β coefficient of 0.231. This shows that the greater the level of concurrent positions in the Audit Committee owned by the company, the higher the number of KAMs disclosed by the company. For further researchers, they can expand the population and sample, not only limited to financial sector companies on the IDX in 2022, then compare how the company characteristics influence before the implementation of the ISA 701 Key Audit Matters regulations and after the implementation of ISA 701 Key Audit Matters in Indonesia, and can add the use of other variables that can affect the disclosure of KAMs.

Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan

Yolanda Oktavira — 2024-11-20

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.

Pengaruh Ukuran KAP, Peran Komite Audit dan Financial Distress terhadap Audit Delay

Widia Sapitri — 2024-11-20

The aim of this research is to analyze the influence of the size of public accounting firms, the size of the audit committee, and financial distress on audit delay. The purposive sampling method was applied to get a sample of 110 companies. The data is obtained from the annual reports of property and real estate companies listed on the Indonesian Stock Exchange for year 2018-2022. The results show that the size of public accounting firms and the size of the audit committee have no effect on audit delay, while financial distress has a postiive effect on audit delay.

Pengaruh Kepemilikan Institusional, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan

Raudhatul Zahra — 2024-11-21

This research aims to determine the influence of institutional ownership, profitability and company size on company value. profitability, and company size on company value. Sample selection used a purposive sampling method, which resulted in a sample of 56 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Statistical analysis used multiple linear regression with SPSS 25. The results of the analysis showed that institutional ownership, profitability and company size had a significant effect on company value. Based on simultaneous results, Institutional ownership, profitability, and company size have an impact on company value.

Pengaruh Profitability, Stock Liquidity dan Cash Holding terhadap Stock Price Crash Risk: Studi Empiris pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023

Hanif Majiid — 2024-11-21

The purpose of this study was to analyze the effect of profitability, stock liquidity and cash holding on stock price crash risk in construction companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data in this study comes from the financial statements of construction companies listed on the Indonesia Stock Exchange, stock returns of stock price funds from yahoo finance. The sampling method used purposive sampling with certain criteria with a total sample obtained of 17 construction companies. hypothesis testing in this study using multiple linear analysis, the results of this study indicate that profitability, stock liquidity and cash holding have no effect on stock price crash risk.

Penilaian Pelaksanaan Governansi Korporat pada Perumda Air Minum Tirta Sago Kota Payakumbuh

Alinursal Noer — 2024-11-21

The purpose of this research is to identify and study good corporate governance practices at the Tirta Sago Payakumbuh Regional Public Water Company, which functions to implement the company's vision, mission, and goals, meet the expectations of relevant stakeholders, and illustrate the principles of transparency, accountability, responsibility, independence, and fairness-guidelines for implementing corporate governance. This research used a qualitative method with snowball sampling to find additional information sources. After data is collected through observation, interviews, and document analysis, analytical techniques are used to reduce, store, and draw conclusions. The research results show that public drinking water companies in the area have implemented good corporate governance practices, but not completely.

Pengaruh Stakeholder Engagement, Media Exposure dan Tekanan Pemegang Saham terhadap Kualitas Sustainability Report

Dinda Nurhasanah — 2024-11-22

This research seeks to investigate the impact of stakeholder engagement, media exposure, and shareholder pressure on the quality of sustainability reports among energy sector companies listed on the Indonesia Stock Exchange. Applying a quantitative technique with a causal associative model, the study samples 19 energy companies that consistently published sustainability reports from 2017 to 2021, yielding 57 qualifying samples. Data analysis was conducted through panel data regression. The findings indicate that media exposure has a significant impact on the quality of sustainability reports, while stakeholder engagement and shareholder pressure do not show a similar influence. This study offers contributions to the field of stakeholder engagement, a topic that has been infrequently explored in Indonesia. The results suggest that companies should enhance stakeholder engagement and take media exposure into account to upgrade the quality of their sustainability reports. Further studies might broaden the sample to include other sectors and implement the latest GRI Standards.

Pengaruh Audit Tenure, Dewan Independen, dan Independensi Audit terhadap Kualitas Audit dengan Kepemilikan Institusional sebagai Pemoderasi

Trisnawati Trisnawati — 2024-11-22

The purpose of this study is to examine how audit independence, audit tenure, and independent boards affect audit quality when institutional ownership is moderated. This study employs quantitative methods. The firm's annual reports, which were retrieved from the website of the Indonesia Stock Exchange and the company in question, served as the study's source of data. Using the purposive sampling technique, this study collected 117 samples between 2020 and 2022 from 39 manufacturing enterprises in the food and beverage and textile and garment subsectors. This study use the logistic regression analysis approach to test the hypothesis and moderated regression analysis to evaluate the moderation hypothesis. The study's findings show that institutional ownership has a moderating influence on audit quality and that audit tenure, audit independence, and independent boards have no effect.

Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia 2018-2022

Febby Anjani Putri — 2024-11-22

This study aims to examine carbon emissions and environmental performance against the value of companies in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research is quantitative research. Sampling techniques using targeted sampling. The number of samples during the study year totalled 140 data. The statistical method used is multiple linear regression analysis. The results show that carbon emissions have a significant negative effect on the value of the company while environmental performance has a significant effect on the value of companies in mining companies in 2018-2022.

Pengaruh Orientasi Etika, Retaliasi, Komitmen Profesional dan Sosialisasi Antisipatif Mahasiswa Akuntansi terhadap Intensi Whistleblowing

Rini Susanti — 2024-11-22

This study aims to clarify the influence of factors such as ethical idealism orientation, retaliation, professional commitment, and anticipatory socialization on the intention to whistleblowung. The research uses a quantitative approach. The sampling method employed in this study is non probability sampling, with purposive sampling as the technique. The sample consists of active undergraduate accounting students who have completed the Business Ethics and Accounting Profession courses. The number of respondents was determined using the Krejcie and Morgan method, resulting in a sample size of 260 individuals. The findings of this study reveal that: (1) Ethical idealism orientation has a positive influence on accounting students' intention to whistleblowing; (2) Retaliation does not have a significant influence on accounting students' intention to whistleblowing; (3) Professional commitment does not have a significant influence on accounting students' intention to whistleblowing; (4) Anticipatory socialization does not have a significant influence on accounting students' intention to whistleblowinging.

Analisis Kecurangan Laporan Keuangan dalam Perspektif Fraud Hexagon Theory

Muhammad Kaffah — 2024-11-22

This study aims to examine the effect of financial stability, nature of industry, auditor changes, board of directors changes, number of CEO photos and government projects on financial statement fraud. This study uses quantitative methods to test the theory and analyze the relationship between variables. The population in this study were construction companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses purposive sampling method, there are 16 companies over a 5-year period and produces 80 observation data. The analysis technique used in this research is logistic regression analysis. The results of research with logistic regression analysis show that the financial stability variable has a positive effect on financial statement fraud. While the variables of auditor change, change of directors, number of CEO photos and government projects have no effect on financial statement fraud.

Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI

Ceilio Marsa Wedatama — 2024-11-22

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.

Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Dea Ananda — 2024-11-23

The purpose of this study is to analyze the effect of carbon emission disclosure, green product innovation and green process innovation on the firm value in companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This research is quantitative research. The sampling technique uses purposive sampling. The number of samples during the research year amounted to 195 data. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that carbon emission disclosure has no significant effect on firm value, green product innovation has a negative effect on firm value and green process innovation has a positive effect on firm value in companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period.

Pengaruh Motivasi dan Kemampuan Menulis Karya Tulis Ilmiah terhadap Penyelesaian Skripsi Tepat Waktu Mahasiswa Akuntansi Universitas Negeri Padang

Monica Felsi — 2024-11-23

This study aims to determine and analyze the influence of motivation and ability to write scientific papers on the timely completion of theses of accounting students at Universitas Negeri Padang. The research population is all accounting students who have completed their thesis course and graduated at the Faculty of Economics and Business, Universitas Negeri Padang. The sample selection used the simple random sampling method. The research sample was 153 accounting students. The data analysis technique in this study was using multiple linear regression analysis. Based on hypothesis testing, it can be concluded that the motivation variable has a positive and significant effect on the timely completion of theses of accounting students. The variable of the ability to write scientific papers has a positive and significant effect on the timely completion of theses of accounting students. The variables of motivation and the ability to write scientific papers together or simultaneously have a significant effect on the timely completion of theses of accounting students. The magnitude of the influence of the variables of motivation and the ability to write scientific papers together or as a whole on the variable of timely completion of thesis by accounting students is 19.2%, while the remaining 80.8% is influenced by other variables that are not used or are outside the model used.

Pengaruh Environmental, Social and Governance (ESG) Risk dan Enterprise Risk Management (ERM) terhadap Kinerja Perusahaan

Irwansyah Irwansyah — 2024-11-23

This study examines the effect of ESG Risk and ERM on company performance. The population used in this study are companies listed on the Indonesia Stock Exchange in 2023. The sampling technique in this study is purposive sampling, where 77 companies pass. The data used is secondary data, including ESG Risk scores from Morningstar Sustainalytics, risk management disclosures, and financial and non-financial data obtained from the official website of the Indonesia Stock Exchange and the company's annual report. Company performance is measured using return on assets (ROA). The results showed that the ESG Risk of companies listed on the Indonesia Stock Exchange does not affect company performance. In contrast, ERM, as measured by disclosure items, negatively influences firm performance. These findings provide new insights into the relationship between risk management, ESG factors, and financial performance in the context of the Indonesian capital market.

Pengaruh Kepemilikan Institusional dan Financial Distress terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Manufkatur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Elza Mardian — 2024-11-23

There is one principle in presenting financial reports, namely accounting conservatism. Accounting conservatism is a form of caution in responding to losses or profits in financial reports. In this research, there are factors that can influence accounting conservatism, including institutional ownership and financial distress. The objects of this research are manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2018-2022. Samples were obtained based on the purposive sampling method. The research sample obtained was 208 during the 5 year research period. The data analysis used in this research is multiple linear regression using SPSS version 25. The results of this research are that institutional ownership and financial distress have a significant negative influence on accounting conservatism. This research contributes to increasing science and knowledge in the field of accounting as well as factors that influence accounting conservatism in manufacturing sector companies.

Reaksi Pasar Modal terhadap Peristiwa Sebelum dan Sesudah Pengumuman Boikot Produk Pro Israel

Fitria Indah Novita — 2024-11-23

This study aims to analyze changes in abnormal returns and trading volume activity (TVA) before and after the announcement of MUI Fatwa Number 83 of 2023 with a focus on the response of the global community which can be reflected in a boycott of products affiliated with Israel. This research falls into the type of event study with the Population is a company listed on the Indonesia Stock Exchange and affected by the boycott of Israel as many as 11 companies with a span of 30 days before the event and 30 days after the event. by using purposive sampling method. The use of Paired Sample T-test in this study resulted in the conclusion that abnormal returns and trading volume activity (TVA) before and after the issuance of MUI Fatwa No. 83 of 2023 are not significantly different. Although the conflict and the fatwa caused a high level of uncertainty, this finding reflects that investors still maintain a high interest in investing in the capital market. The implications of this research can serve as a foundation for designing more adaptive investment strategies in the era of global geopolitics.

Pengelolaan Keuangan Masjid: Studi Empiris pada Masjid Al Furqan Kecamatan Lubuk Begalung Kelurahan Pulau Aia Nan XX Kota Padang

Muhammad Fadhillah Rizki — 2024-11-23

The specificity of the problem formulation is how to manage mosque finances at the Al-Furqan Mosque. The aim of the research results is to find out the dynamics of the financial management practices of the Al-Furqan Mosque. The method used is a qualitative method using an ethnomethodological approach. This research is different from previous research because specifically this research is related to the financial management of mosques in the month of Ramadhan because in the month of Ramadhan there are many activities carried out at the Al Furqan Mosque such as Taraweh, Ramadhan Islamic Boarding School, Makjlis Taklim, Wirid Pemuda and other activitie and the respondents in this study are mosque administrator and people that around the mosque. The conclusion of this research is that the financial management of the mosque has been running well, this is shown by the active role of the congregation directly in mosque activities, the programs have been running effectively, this can be seen from the active role of the leader in motivating all administrators to be able to serve the mosque congregation better by providing useful programs for mosque congregations and very clear cash flow reports. The suggestions given by researchers for further research are to carry out deeper research, both in terms of interviews with informants and data processing with more references. So that the information needed by researchers is more abundant and can be developed.

Pengaruh Fraud Hexagon terhadap Fraudulent Financial Statement pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2018-2022

Nurul Hazimah El fath — 2024-11-23

This study aimed to determine the effect of fraud hexagon on fraudulent financial statement. The research was conducted in BUMN companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 24 companies were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show pressure affects fraudulent financial statements. The Capability, Collusion, Opportunity, Rationalization, and Arrogance have no effect on the Fraudulent Financial Report.

Analisis Financial Distress pada Perusahaan Industri Department Store yang Terdaftar di Bursa Efek Indonesia Sebelum, Selama, dan Setelah Pandemi Covid-19

Arief Cahyadi — 2024-11-24

This study aims to determine the financial condition of department store companies and assess whether there are department store companies that have the potential to experience financial distress. This research is a type of descriptive quantitative research. The research sample was carried out by purposive sampling technique with the final number of samples, namely 3 department store industry companies listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 pandemic with companies coded E73 based on the IDX Industrial Classification (IDX-IC. The research data used is secondary data sourced from the company's annual financial statements collected through access to the IDX's official website (www.idx.co.id) and the company's official website. The research data processing was carried out by applying data analysis techniques using the Altman Z-Score Modified analysis method. The novelty of this research is found in the department store industry and there are 3 research time periods. Conclusion based on the results of this research show that the financial condition of companies is different, namely financial distress, healthy (safe), and gray (gray). There is 1 company that has the potential to experience financial distress in 2020, namely PT Matahari Department Store, and 1 company that is included in the gray zone, namely PT Matahari Department Store in 2023. Based on the findings from the research, the implication is that companies whose financial condition has declined to be able to consider actions, especially from the results of the analysis of the values that form the Z Altman Z-Score to maintain their financial stability. So that the company can avoid financial distress that causes bankruptcy in the future.

Pengaruh DAU, DAK, dan Belanja Modal terhadap Fiscal Stress pada Pemerintah Daerah Provinsi Sumatera Barat

Randy Givari Yurnal — 2024-11-24

The purpose of this study is to ascertain the impact of capital spending, the Special Allocation Fund (DAK), and the General Allocation Fund (DAU) on the budgetary pressures placed on the provincial regional administration of West Sumatra. Purposive sampling was the method of sampling that was applied. For the 2019–2021 timeframe, 19 districts/cities in the West Sumatra Province were included in the research sample. Secondary data from the Ministry of Finance's DJPK website and the Central Statistics Agency (BPS) were utilized. Multiple regression analysis, which includes the t, f, and coefficient of determination tests, is the analytical technique employed. The regression test's findings indicate that capital spending has no significant impact on fiscal stress, but DAK and DAU have substantial negative and positive effects, respectively. the concurrent impact of capital spending, DAU, and DAK on major fiscal strain in the West Sumatra Province regional government in 2019–2021.

Faktor-Faktor yang Mempengaruhi Minat Menjadi Akuntan Pendidik di Kota Padang

Tasya Mardhika Utari — 2024-11-24

This research aims to prove and analyze the influence of financial rewards, work environment and job market considerations on interest in becoming an teaching accountant in Padang City. In this research, three leading universities in the city of Padang were used, namely Padang State University, Andalas University and Padang State Polytechnic. The total sample size used was 337 people selected using the proportional random sampling method. The data analysis method was carried out using multiple regression (OLS) and t-statistical testing. Financial awards have a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. In the second hypothesis testing stage, it was found that the work environment had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. At the testing stage of the third hypothesis, it was found that job market considerations had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. The findings obtained at the third hypothesis testing stage show that job market considerations have the greatest influence compared to other variables in influencing the interest of accounting students in Padang City to become teaching accountants.