Articles
<![CDATA[Pengaruh Intellectual Capital Disclosure Dan Leverage Terhadap Cost Of Equity Capital ]]>
<![CDATA[Gita Septiani]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.146
<![CDATA[This study aims to examine and find empirical evidence regarding the effect of intellectual capital (and its three aspects : human capital, relational capital & structural capital) disclosure and leverage on cost of equity capital.The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 39property and real estate sector companies that will be used as research samples. The data analysis method used is pooled regression analysis. The results showed that intellectual capital disclosure and its three aspects don’t have significant negative effect on cost of equity capital and leverage does not have a significant positive effect on cost of equity capital in property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017]]>
<![CDATA[Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa ]]>
<![CDATA[Melisa Eka Sari]]>;
<![CDATA[Fefri Indra Arza]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.154
<![CDATA[This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.]]>
<![CDATA[Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, Dan Resiko Perusahaan Terhadap Kinerja Intellectual Capital ]]>
<![CDATA[Ade Apriliani]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.196
<![CDATA[This study aims to determine the effect of institusional ownwership structure, profitability, and company risk. the population in this study were all banking company registered at BEI from 2015-2018. The sample in this study is a total sampling technique, where the entri population is sampled. With a total sample 168 sample using a purposive sampling method. The results of empirical studies show that institutional ownership structure, risk do not affect IC has a positive effect on IC and profitability has a positive effect on IC. Recommendations for further research are expected to conduct research in different business fields such as manufacturing sector companies, real estate companies etc. Adding variables not examined in this study. With company size variables, leverge and other ownership structures.]]>
<![CDATA[Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating ]]>
<![CDATA[Narita Narita]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.210
<![CDATA[This study aims to examine the factors that affect earnings quality, namely investment opportunity sets that are moderated by conservatism in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The selection of a sample of 50 companies uses a purposive sampling method. This study uses the MRA (Moderated Regression Analysis) analysis technique for testing moderating variables by comparing the coefficient R² before and after the moderating variable. The results of this study indicate that the investment opportunity set does not significant affect on earnings quality. Conservatism is able to moderate the relationship between investment opportunity set and earnings quality, which is to strengthen the relationship between these variables. This is indicated by an increase in the coefficient value of R².]]>
<![CDATA[Pengaruh Fair Value Accounting Dan Dewan Komisaris Terhadap Earning Management Yang Dimoderasi Oleh Peran Syariah ]]>
<![CDATA[Restu Hanin Annisa]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.212
<![CDATA[The purpose of this study is to determine the effect of fair value accounting and board of commissioners on earnings management. The renewal of this study where the research also aims to determine the role of sharia in moderating the influence of fair value accounting and the board of commissioners on earnings management. Researchers tested banking companies listed on the Indonesia Stock Exchange in 2015-2018 with a total sample of 152 samples using a purposive sampling method. The results showed that fair value accounting and the board of commissioners had no effect on earnings management, where the probability value of both was greater than the level of significance (0.005). In addition, the results of the study stated that the role of sharia can reduce the effect of fair value on earnings management with a significance level of 10% (0.10). However, the role of sharia cannot actually reduce the influence of the board of commissioners on earnings management with a probability level greater than 0.005. Recommendations for further research are expected to be able to trace real earnings management because in this study only using accrual earnings management, then it is expected that the next researcher broadens the sample used and adds other variables that are considered to influence earnings management.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi Terhadap Underpricing Saham IPO (Initial Public Offering) ]]>
<![CDATA[Meri Andani]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.225
<![CDATA[This study examines how the effect of accounting conservatism to IPO’s underpricing and information asymmetry effect the association of accounting conservatism with IPO’s underpricing. The sample of this study using the 97 a-shares companies that went public through IPO’s at both Indonesia Stock Exchage during 2015-2018. Sampling was done by using total sampling method. The type of data used is secondary data obtained from annual report companys and stock price. Based on regression analysis with Eviews9 we find (1) Accounting conservatism has no effect to IPO’s underpricing. (2) Has no effect of high information asymmetry or low information asymmetry on association between accounting conservatism and IPO’s underpricing.]]>
<![CDATA[PKM Literasi Keuangan Melalui Pelatihan Trading Saham Syariah Pada Guru-Guru MGMP Akuntansi dan Ekonomi SMA Se-Kota Pariaman ]]>
<![CDATA[Erly Mulyani]]>;
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.303
<![CDATA[This community service aims to increase partner literacy about Islamic stock trading. Partners in this service are MGMP accounting and economics teachers in SMA Pariaman City. This community service provides training, discussion, practice and monitoring to partners. There were 25 participants who took part in this activity. After the training, the participants were able to make transactions in the capital market. This can be seen from the activities of the participants who directly buy and sell Islamic shares using the POST PRO application.]]>
<![CDATA[Pengaruh Profitabilitas, Busines Risk, Growth of Assets, Operating Leverage terhadap Struktur Modal ]]>
<![CDATA[Anggraini Oktaviana]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.375
<![CDATA[Business competition today makes many companies strive to achieve their main goals. Maximizing company value is one of the main goals of every company. Maximizing company value by fulfilling company funds that come from internal and external sources of the company. Determination of the proportion of long-term debt and capital in its use as a source of a company has a company that is closely related to the capital structure. This study aims to see the effect of profitability, business risk, asset growth, operating leverage on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a sample size of 170 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Profitability has a negative and significant effect on capital structure (2). Business risk has a negative and insignificant effect on capital structure (3) Asset growth has a positive and insignificant effect on capital structure (4) Operating leverage has a negative and insignificant effect on capital structure]]>
<![CDATA[Manajemen Laba: Pengaruh Keahlian Keuangan Komite Audit dan Gender ]]>
<![CDATA[Shofia Salsabila]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i4.436
<![CDATA[The purpose of this study is to see how the influence of the audit committee’s financial expertise and gender on earnings management. The type of associative research is used in this study. Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 were selected in this study. The sample in this study was selected through the purposive sampling method and obtain 153 observations. Earnings management as dependent variable is measured using discretionary accrual by modified jones model (1991). the measurement of independent variable audit committee financial expertise used the percentage of audit committee with financial expertise, while gender is measured using dummy variable. The result of this study found that audit committee’s financial expertise and gender havo no significant effect on earnings management.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, dan Leverage Dalam Memprediksi Financial Distress (Studi Empiris Pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2006-2010) ]]>
<![CDATA[Orina Andre]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Wahana Riset Akuntansi Vol 2, No 1 (2014) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v2i1.6146
<![CDATA[This study seeks to examine the effect of profitability, liquidity and leverage in predicting financial distress in various industrial companies listed on Indonesia Stock Exchange. The population in this study is various industrial companies listed on Indonesia Stock Exchange in 2006 until 2010. Samples are determined by purposive sampling method, which are obtained from 46 companies. Data Analysis technique uses logistic regression analysis.Based on the results of logistic regression analysis with a significance level of 5%, then the results of this study conclude: (1) profitability as measured by return on asset has negative and significant effects in predicting financial distress. (2) Liquidity as measured by the current ratio has no effects in predicting financial distress (3) leverage as measured by debt ratio has positive and significant effects in predicting financial distress in Various Industrial Companies listed on Indonesia Stock Exchange. The findings should be of interest to the company to perform corrective measures before financial distress gets more severe and leads to bankruptcy. Keywords: financial distress, profitability, liquidity and leverage]]>
