Articles
<![CDATA[Analisis Relevansi Nilai Capital Expenditure Pada Siklus Hidup Perusahaan Yang Berbeda ]]>
<![CDATA[Widya Syamita]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v1i3.115
<![CDATA[This study aims to provide empirical evidence regarding the analysis of the value relevance of capital expenditure on the company’s life cycle in manufacturing companies listed on the Indonesian Stock Exchange in 2013-2017. By using purposive sampling method, there were 88 companies as the research’s sample. Stock return variable are measured using marked adjusted model, and capital expenditure variable are measured using capital expenditure changes (CAPCH) and life cycle firm are measured using cash flow patterns. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study show that capital expenditure information has no value relevance for investors and capital expenditure information does not have a higher value relevance during the stage of start up, growth, mature compared to the decline stage]]>
<![CDATA[Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual ]]>
<![CDATA[Yuni Fatma]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v1i3.138
<![CDATA[This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.]]>
<![CDATA[Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan ]]>
<![CDATA[Chyntya Lisnawati]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v1i3.144
<![CDATA[This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages]]>
<![CDATA[Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan ]]>
<![CDATA[Mardha Tillah]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Erly Mulyani]]>
<![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.v1i3.160
<![CDATA[The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.]]>
<![CDATA[Pengaruh Persistensi Laba Dan Kualitas Akrual Terhadap Earnings Response Coefficient Pada Perusahaan Manufaktur Dan Keuangan Yang Terdaftar Di Bei Tahun 2016-2018 ]]>
<![CDATA[Brigita Ahabba]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v2i1.197
<![CDATA[This study aims to examine the effect of earnings persistence and accrual quality on earnings response coefficient. The sample used was manufacturing and financial sector companies listed on the Stock Exchange in 2016-2018 with a sampling method that was purposive sampling, so sample was obtaines is 92 manufacturing companies and 61 financial companies. The results of this study are first, earnings persistence has a negative and not significant effect on ERC in the manufacturing sector, while a significant positive effect on ERC in the financial company sector, so these variables can determine the level of ERC. Second, accrual quality has a positive and insignificant effect on ERC in the two corporate sectors.]]>
<![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 ]]>
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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 Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis ]]>
<![CDATA[Usi Gustria]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v2i1.217
<![CDATA[This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure]]>
<![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 ]]>
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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[Pengaruh Kualitas Pelaporan Keuangan Dan Tingkat Jatuh Tempo Utang Terhadap Efisiensi Investasi ]]>
<![CDATA[Riski Suaidah]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.240
<![CDATA[This study aims to examine the effect of the quality of financial reporting and the level of debt maturity on investment efficiency. This research is a causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Using the purposive sampling method, there are 88 companies as research samples. The investment efficiency variable is measured using growth opportunities, the financial reporting quality variable is measured by the accrual quality model, and the debt maturity variable is measured by the short-term debt ratio. The type of data used is secondary data obtained from www idx.co id. The analytical method used is panel regression analysis. The results of this study indicate that the quality of financial reporting has a positive and significant effect on investment efficiency, and the level of debt maturity has a positive and significant effect on investment efficiency.]]>
<![CDATA[Pengaruh Pengetahuan Akuntansi Dan Skala Usaha Mikro Kecil Dan Menengah Terhadap Penyusunan Laporan Keuangan SAK EMKM ]]>
<![CDATA[Ibnu Satiya]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Erly Mulyani]]>
<![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.v2i4.297
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengetahuan akuntansi dan skala usaha terhadap Penyusunan laporan keuangan SAK EMKM. Data yang digunakan dalam penelitian adalah data primer. Metode pengambilan sampel menggunakan metode Rumus Slovin. Berdasarkan metode pengambilan diperoleh sampel sebanyak 55 UMKM. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh pada Penyusunan laporan keuangan SAK EMKM, sedangkan skala usaha tidak memberikan pengaruh]]>
