Articles
<![CDATA[Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi ]]>
<![CDATA[Sri Novita]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.585
<![CDATA[This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.]]>
<![CDATA[Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating ]]>
<![CDATA[Rommy Septia Arifin]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i3.588
<![CDATA[This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.]]>
<![CDATA[Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual ]]>
<![CDATA[Bahrun Nafis]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i1.616
<![CDATA[This study aims to analyze the effect of the Covid-19 pandemic and company characteristics on accrual earnings management. Accrual earnings management is the dependent variable in this study as measured by absolute discretionary accruals using the Modified Jones Model by Dechow (1995). The Covid-19 pandemic is an independent variable in this study measured by a dummy variable that takes 1 if the observation period of the pandemic is 2020, and 0 otherwise. Company characteristics are independent variables which in this study are represented by profitability as measured by ROA, leverage as measured by DER, and firm size as measured by the natural logarithm of total assets. The population of this study were companies that were heavily affected by the Covid-19 pandemic, the tourism, restaurant and hotel sectors and the retail sector which were listed on the Indonesia Stock Exchange in 2019-2020 using the sampling method, namely the purposive sampling technique so that the final sample of this study was 57 companies. The analysis technique used is multiple linear analysis techniques. Overall, the results of this study indicate that the Covid-19 pandemic has no effect on accrual earnings management. The characteristics of the company, namely profitability and company size also have no effect on accrual earnings management, and leverage has a positive effect on accrual earnings management.]]>
<![CDATA[Analisis Kualitas Laba Perusahaan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdampak Besar Pandemi Covid-19 ]]>
<![CDATA[Sela Mandiri]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.733
<![CDATA[This study is aims to compare the earnings quality before and during the Covid-19 pandemic. The population is all companies were most affected by the Covid-19 pandemic pandemic, namely the accommodation and restaurant, transportation, and trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out by purposive sampling which resulted in 73 companies with 4 years of observation (2017-2020).The type of data is secondary data obtained form of financial statement. Analysis of the data used is multiple regression analysis. The results of the study show that firstly, there are differences in the quality of the accruals of the sample companies before and during the covid-19 pandemic. secondly, there are differences in earnings persistence in sample companies before and during the Covid-19 pandemic which is supported by a decrease in earnings persistence, where the condition of profit persistence in sample companies before the Covid-19 pandemic is better and more stable than during the Covid-19 pandemic. The three value relevance comparisons seen from the Adjusted R2 value show a decrease from before the pandemic to during the Covid-19 pandemic.]]>
<![CDATA[Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19 ]]>
<![CDATA[Intan Wahyu Zulhijmi]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.739
<![CDATA[This study aims to analyze differences in accounting conservatism before and during the Covid-19 pandemic. This research is a comparative study that aims to compare one or more variables in two or more different samples or more than one. This study uses secondary data obtained from the website www.idx.co.id. The population in this study was listed on the Indonesia Stock Exchange (IDX) during 2018 - 2021. This study used a purposive sampling technique and obtained 412 companies. The data in this study were tested using Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test for conservatism proxy by used earning/stock return relations measure method. The results of this study indicate that there is no difference in conditional conservatism before and during the Covid-19 pandemic.]]>
<![CDATA[Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 ]]>
<![CDATA[Halkadri Fitra]]>;
<![CDATA[Salma Taqwa]]>;
<![CDATA[Halmawati Halmawati]]>;
<![CDATA[Erly Mulyani]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Wenni Futria Mori]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.837
<![CDATA[This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.]]>
<![CDATA[Pengaruh Profitabilitas, Good Corporate Governance dan Tipe Industri terhadap Pengungkapan Sustainability Report ]]>
<![CDATA[Wira Nofita]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.746
<![CDATA[The purpose of this research is to examine the effect of profitability, good corporate governance and industrial type on sustainability report disclosure. The population is all companies listed in Indonesia Stock Exchange on period 2016 to 2020. By using purposive sampling method, there were 45 companies as the research sample. This research use secondary data obtained from Indonesia Stock Exchange and company's official website. The hypothesis was test using panel data analysis. The result showed that profitability, board of director, independent commissioner, audit committee and industrial type have no effect on sustainability report disclosure]]>
<![CDATA[Analisis Tingkat Konservatisme Akuntansi (Unconditional) Selama Masa Pendemi Covid-19: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021 ]]>
<![CDATA[Risa Martasya]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.799
<![CDATA[The research aims to determine whether the uncertainty of the environment caused by the Covid-19 pandemic is driving companies listed on the Indonesia Stock Exchange to implement conservative accounting principles by looking at the differences in unconditional conservatism before and during the Covid-19 pandemic. The population in this study is all companies listed on the Indonesia Stock Exchange from 2018-2021. The sample technique used is purposive sampling, there are 395 companies that are used as research samples for a total of 4 years of observation with a total of 1580 samples. The data used is secondary data obtained from the financial reports of the sample companies for the years 2018 to 2021. The data is obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis technique used is descriptive analysis, normality test, and hypothesis test using SPSS25 software. Based on the results of the research and the discussions that have been conducted, it can be concluded that the hypothesis is rejected and there is no difference in the level of unconditional conservatism before and during the Covid-19 pandemic.]]>
<![CDATA[Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas Sustainability Reporting ]]>
<![CDATA[Wilia Kastuti]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.727
<![CDATA[This study aims to analyze the effect of employee pressure and ownership structure on the quality of sustainability reporting. The quality of the sustainability report is measured using a disclosure index. Employee pressure is measured by the number of employees. While the ownership structure in this study is represented by foreign ownership as measured by the number of shares owned by foreigners compared to total outstanding shares, highly controlled equity is measured by equity attributable to owners of the parent entity compared to total equity, and foreign-oriented companies as measured by foreign subsidiaries compared to the number of subsidiaries. The population of this research is all companies listed on the Indonesia Stock Exchange in 2016-2020 which publish sustainability reporting using a sampling method, namely purposive sampling so the final sample of this study is 35 companies. The analysis technique used is multiple linear regression analysis. Overall, the results of this study indicate that employee pressure does not affect the quality of the sustainability report. The ownership structure, namely foreign ownership, highly controlled equity, and foreign-oriented companies also do not affect the quality of the sustainability report.]]>
<![CDATA[Pengaruh Tekanan Karyawan, Struktur Kepemilikan dan Leverage terhadap Penjaminan Laporan Keberlanjutan ]]>
<![CDATA[Fiony Melenia]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.887
<![CDATA[This study aims to analyze the effect of employee pressure, ownership structure and leverage on the sustainability reports assurance. The dependent variable is sustainability report assurance with its measurement divided into four categories. While the independent variables are employee pressure, institutional ownership, majority ownership and leverage. The employee pressure variable is measured by the logaritma natural (Ln) of the number of employees. Institutional ownership variable is measured by comparing the number of shares owned by the institution and the number of outstanding shares. The majority ownership variable is measured by comparing the number of shares owned by the majority and the number of outstanding shares. The leverage variable is measured by comparing the company's total debt and total assets. This study uses a control variable, namely profitability. The research population is companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the research sample was carried out by purposive sampling technique and obtained a sample of 43 companies with a total of 215 observations. The analysis technique used is multiple linear regression analysis. The results indicate that employee pressure, majority ownership and leverage do not have a significantly positive effect on sustainability report assurance. Institutional ownership has a negative and significant effect on sustainability reports assurance.]]>
