Articles
<![CDATA[Manajemen Aliran Kas Dan Dampaknya Terhadap Nilai Perusahaan ]]>
<![CDATA[Dwi Widya Pratiwi]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i1.204
<![CDATA[This study aims to determine the effect of cash flow management on firm Value. Researchers tested manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with a total sample of 101 samples using a purposive sampling method. In this study, the firm’s value is measured using Tobin's Q ratio. Analysis technique used Panel EGLS (Cross-section random effects) analysis. The first model investigates of the three component cash flow measures (days of sales outstanding, days of inventory outstanding and days of payable outstanding), and the last two models investigate the cash conversion cycle and operating cash cycle metrics, respectively. Thechange (Δ) in one variable for period t is that measured by the differences between at the end of the quarter and at the end of the previous quarter’s value. The results showed that days of sales outstanding, days of inventory outstanding, cash conversion cycle and operating cash cycle have a significant effect on firm value.]]>
<![CDATA[Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud ]]>
<![CDATA[Ranti Tri Annisa]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i1.211
<![CDATA[The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.]]>
<![CDATA[Analisis Efektivitas Dan Efisiensi Pengelolaan Dana Nagari (Studi Pada Nagari Di Kabupaten Agam) ]]>
<![CDATA[Suci Febriyanti]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i1.215
<![CDATA[The research aims to determine the effectiveness and efficiency of the management of nagari funds in Agam Regency in 2015-2018 and to find out the management of nagari funds in Agam Regency in accordance with Law Number 2014 concerning Villages and Minister of Home Affairs Regulation Number 113 years 2014 on Village Financial Management. This research is a descriptive quantitative research. Data collection techniques are questionnaires, documentation and literature study. Questionnaires were distributed to guardians of the village, village staff (village secretary, village treasurer and planning committee), chair of the BPD, deputy chair of the BPD, and members of the BPD (representing one of the members) in 17 (seventeen) villages. The results of this study prove that (1) the effectiveness of 17 (seventeen) nagari can be concluded to be effective. While the efficient level of 17 (seventeen) nagari can be concluded to be still inefficient. (2) the results of the validity and reliability test show that overall the statement items used in the questionnaire showed very good results, meaning that the management of the nagari funds in Agam Regency was in accordance with Law Number 2014 concerning Villages and Minister of Domestic Affairs Number 113 of 2014 concerning Village Financial Management.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Dan Tingkat Kemandirian Keuangan Daerah ]]>
<![CDATA[Wike Nurliza Arpani]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i1.218
<![CDATA[This study aims to determine the effect of regional original income and balance funds on capital expenditure and the level of local financial independence in district and city governments in Riau Province. The population in this study were all districts and cities in Riau Province from 2010-2018. The sample in this study is a total sampling technique, where the entire population is sampled. The number of districts and cities in Riau Province is 12 districts and cities. analysis conducted using Structural Equation Modeling (SEM). the results of this study indicate that regional own-source revenue and balancing funds have a significant effect on the level of regional financial independence while capital expenditure is not proven to mediate the relationship between regional own-source revenue and the balancing fund with the level of regional financial independence.]]>
<![CDATA[Pengaruh Financial Distress Dan Leverage Terhadap Fleksibilitas Klasifikasi Arus Kas ]]>
<![CDATA[Retno Istiani]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i1.226
<![CDATA[This study aims to provide empirical evidence regarding the effect of financial distress and leverage on the flexibility in cash flow classification in nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2018. The flexibility in cash flow classification is where managers are allowed to classify interest paid, interest received, and dividend received into operating, investing, or financing cash flow activities. By using purposive sampling method, obtained research samples of 395 companies. In this study, the flexibility of cash flow classification measured by dummy method of utilizing the cash flow classification flexibility by manager. this reseach create a poxy for financial distress based on Altman's Z-score (Altmant and Hotchkiss, 2006), while leverage measured by debt to total assets ratio. Analysis technique used logistic regression analysis. The results showed that financial distress has no effect on flexibility in cash flow classification. Leverage has a positive and significant effect on flexibility in cash flow classification, which is firm with high leverage tend to take advantage cash flow classification flexibility to infale operating cash flow]]>
<![CDATA[PKM Usaha Dendeng Rinuak di KUB Dapur 21 Kenagarian Lubuk Basung Melalui Pelatihan Penyusunan Harga Pokok Produksi Dengan Metode Job Order Costing dan Inovasi Produk Makanan ]]>
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Lucy Fridayati]]>;
<![CDATA[Al Rafni]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v2i4.304
<![CDATA[This community service activity is motivated by the problems faced by partners, namely the rinuak business of the SME Joint Business Group Dapur 21, which is a partner group, namely economically active communities engaged in the production of traditional food based on local resources. In running their business, they are constrained by the lack of knowledge in terms of preparing the Cost of Products where many costs are needed in the production process but are not included in the calculation of product costs, especially those related to Labor Costs and Overhead Costs. Besides that, the products produced are less innovative both from the taste point of view (taste, external appearance and product processing processes which tend to be unvaried and conventional. This causes the determination of the selling price not to be in accordance with what it should be and the product quality is less developed. In addition, the impact of Covig 19 makes entrepreneurs getting worse so they need motivation so they are able to get through and survive this condition]]>
<![CDATA[Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, dan Komite Audit terhadap Kualitas Audit ]]>
<![CDATA[Risti Fadhilah]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v3i2.339
<![CDATA[Abstract: This research will explain and show the effect of workload, auditor specialization, auditor rotation, audit committee as an independent variable on audit quality which is the dependent variable in manufacturing companies listed on the Bursa Efek Indonesia from 2015 to 2019. This research is important to do because the slow growth of competent public accountants is an important matter that must be considered, given the growing growth of investment activities which has an impact on the increasing need for public accounting services. Seeing from various phenomena of audit failure due to not being an independent auditor and seeing from the point of view of failures based on violations of the code of ethics in the form of inadequate evidence collection so that it is related to the level of workload experienced requires further study. The results of the research and testing of the hypothesis conducted show that the first hypothesis is accepted where there is a significant negative effect between the workload and the quality of the audit results. The second hypothesis is accepted where there is a significant positive effect of auditor specialization on audit quality. The third hypothesis is rejected where there is no significant effect of audit rotation on the audit results. The fourth hypothesis is rejected, where there is no influence from the audit committee on the quality of the audit results.]]>
<![CDATA[Pengaruh Kompetensi Independensi dan Motivasi Auditor terhadap Kualitas Audit Internal ]]>
<![CDATA[Jefry Naldi]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v3i1.359
<![CDATA[This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.]]>
<![CDATA[Ukuran Perusahaan Memoderasi Pengaruh CSR, Tax Avoidance, dan Sustainability Reporting terhadap Nilai Perusahaan ]]>
<![CDATA[Reska Novia]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v4i1.471
<![CDATA[The purpose of this research is to examine the effect of corporate social responsibility, tax avoidance, and sustainability reporting with size of company as a moderating variabel. The population of this research are companies engaged in extractive (agriculture sector and mining sector) and financial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which total 180 companies. The sampling method was carried out by purposive sampling method, so 32 companies were obtained as research samples. The analytical method used moderated regression analysis. The results of this research indicate that 1) corporate social responsibility has positive effect on firm value 2) tax avoidance has negative effect on firm value 3) sustainability reporting does not effect on firm value 4) size of company support positive effect of corporate social responsibility on firm value 5) size of company support negative effect of tax avoidance on firm value 6) size of company does not effect of sustainability reporting on firm value. The contribution of the independent variable in explaining the dependent variable in the amount of 8,3%, while the remaining 91,7% explained by other variables outside the model.]]>
<![CDATA[Pengaruh Ownership Dispersion, Financial Distressed, dan Umur Listing Terhadap Luas Pengungkapan Sukarela: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014 ]]>
<![CDATA[Rahmat Yoga Vernando]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Wahana Riset Akuntansi Vol 4, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (815.69 KB)
|
DOI: 10.24036/wra.v4i1.7215
<![CDATA[This study aims to determine: (1) The effect of ownership dispersion on the extent of voluntary disclosure, (2) The effect of Financial distress on the extent of voluntary disclosure, (3) The effect of age listing on the extent of voluntary disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2012-2014. The sample is determined based on purposive sampling method, thus totaling 52 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com.Analysis technique of data is multiple linear regression.The results showed that: (1) The Ownership dispersion has positive significant effect on the extent of voluntary disclosure, (2Financial distress does not significantly influence the extent of voluntary disclosure, and (3) Age listings has significant negative effect on the extent of voluntary disclosure. Keywords: voluntary disclosure, ownership dispersion,finacial distress, age listing]]>
