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All Journal Wahana Riset Akuntansi Pendidikan Ekonomi MABIS: Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi
Fefri Indra Arza
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

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EFFECT OF FAMILY ENVIRONMENT AND STUDENT LEARNING MOTIVATION TO ACCOUNTING STUDENT LEARNING OUTCOMES CLASS X SMK 1 SOLOK SOUTH STATE Jamil, Husnan; Arza, Fefri Indra; Jolianis, Jolianis
Pendidikan Ekonomi Vol 2, No 2 (2013): Jurnal Mahasiswa Pendidikan Ekonomi Genap 2013-2014
Publisher : Pendidikan Ekonomi

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Abstract The research was conducted at SMK Negeri 1 South Solok the influence of family environment and students motivation towards learning outcomes of accounting students of class X of SMK Negeri 1 South Solok. The purpose of this study is to obtain empirical evidence about the influence of family environment and students motivation towards learning outcomes of accounting students of class X of SMK Negeri 1 South Solok.The method used in this research is descriptive and causative. This research is a saturated sampling or census, which used population sampled as many as 96 students out of a population of 96 students. Family environment data (X1) and motivation (X2) is obtained from the results of the questionnaire or questionnaires while accounting student learning outcomes data (Y) is obtained from the documentation of the value end of the semester. Analysis of the data used in this study is a descriptive analysis and inductive analysis which consists of classical assumption test, multiple regression analysis and hypothesis testing.The results showed that: 1. Family environment and a positive significant effect on learning outcomes of accounting students of class X of SMK Negeri 1 South Solok, 2. Motivation to study significant and positive impact on learning outcomes of accounting students of class X of SMK Negeri 1 South Solok, 3. Family environment and student motivation are jointly significant effect on learning outcomes of accounting students of class X of SMK Negeri 1 South Solok. Based on these results, it is suggested that students, parents, teachers and the school for more attention to the family environment and students motivation in the learning process in an attempt to further optimize the learning outcomes of accounting students of class X of SMK Negeri 1 South Solok.   Keywords : Family Environment, Motivation, Learning Outcomes
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (Studi Kasus Pada CV. Citra Pandion Bernas di Kabupaten Solok) Leries, Floren Violetfin; Arza, Fefri Indra; Ramayani, Citra
Pendidikan Ekonomi Vol 2, No 2 (2013): Jurnal Mahasiswa Pendidikan Ekonomi Genap 2013-2014
Publisher : Pendidikan Ekonomi

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ABSTRAK This research of background overshadow by presentation of CV Citra Pandion Bernas financial statement. Which not yet according to is such as those which required by ZAK of ETAP which consist of balance, balance report, statement of changes in ekuitas, cash flow statement, and note of financial statement. While presented by financial statement is CV Citra Pandion Bernas only consisting of, profit report, capital statement and balance.Especial problem which studied in this research is how far CV Citra Pandion Bernas have applied ZAK of ETAP and also any kind of constraint faced by CV Citra Pandion Bernas in applying ZAK of ETAP. Target of research is to know how far CV Citra Pandion Bernas have applied ZAK of ETAP and also constraint any kind of faced by CV Citra Pandion Bernas in applying ZAK of ETAP. To reach the target of this research hence conducted by research qualitative use case study method (study case) with descriptive analysis technique of comparability.Result of research indicate that CV.CITRA Pandion Bernas have applied its financial statement pursuant to ZAK of ETAP but not yet fully, still many element which not yet according to ZAK of ETAP, that is earnings which do not be dissociated pursuant to between operating income and earnings outside effort which is obtained. All purchasing of supply grouped in burden account at balance report, ought to supply when only which have used taken as burden that is equal to 70% from supply value. natural constraint by CV.CITRA Pandion Bernas in applying CV.CITRA Pandion Bernas among others, existence of mistake of conducted by calculation is CV.CITRA Pandion Bernas. There no division of clear duty between area because owner at the same time become organizer of[is effort. Owner also have other effort to be developed so that do not too focus at one area of is effort. Lack of human resource owning ability in compiling financial statement because do not in supporting with background education of accountancy.Keyword: ZAK of ETAP, Financial Statement.
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PADANG Sari, Mutiara; Arza, Fefri Indra; Dahen, Lovelly Dwinda
Pendidikan Ekonomi Vol 1, No 1 (2014): Jurnal Wisuda Ke 48 Mahasiswa Prodi Pendidikan Ekonomi
Publisher : Pendidikan Ekonomi

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ABSTRACTResearch purposes is to get picture of influence competence, pendency and integrity auditor the quality of the audit office on public accountant padang.The type of research used in this research is quantitative approach with korelasional Research aims to uncover the relationship competencies Auditor, Auditor Independence and the integrity of the Auditors of the quality Audit. The research was carried out on a public accountant Padang city that was implemented in October 2013 until January 2014. The population of the research was the Auditor of public accountant in Padang city consists of 7 (seven) public accountant (KAP) and the number of Auditors as many as 80 people as research samples. Research instrument using a questionnaire that diadobsi from previous research with Likert scale models, analyzed with simple correlation and multiple regression.The research met: (1) the value t tabel 1,669 and value tcount from to three variable free large of the value ttable i.e. tcount competence auditor 6,675Inpendency auditor 2,025 and tcount integrity auditor 6,965 of data are known tcount bigger than ttable; (2) results analisi test simultaneous f (f) obtained table of 2,476 and value f hitung of 30,348, (3) the magnitude of determination (R2) or percentage donations competence, pendency, and itegritas auditor betawi together the quality of the audit of 58,3 %, and (4) results the regression equation is double is & amp; Ŷ=1,390 + 0,367 X1 + 0,102 X2 + 0,356 X3.Based on the results of data analysis can researchers conclude that: (1) Competence significantly influence the quality of the audit on public accountant Padang city, (2) the independence of the influential significantly to quality audits on public accountant Padang city, (3) the integrity of the influential significantly to quality audits on public accountant Padang city, and (4) the competence, Independence and integrity of the Auditors are jointly contributing significantly to the quality of the audit on public accountant Padang city. 
Analisis Keuangan Daerah Terhadap Alokasi Belanja Modal Pemerintah Daerah Di Kabupaten Dan Kota Provinsi Sumatera Barat Tahun 2013 – 2017 M Arif; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.54

Abstract

This study aims to look at regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony on allocation of capital expenditure. The population in this study are all regency/city in sumatera barat as many as 19. The sample in this study using a sampling technique total sampling. Analyses were performed using multiple regression models. the results showed that partially, regional financial independence positive effect does not significantly on allocation of capital expenditure, effectiveness negative effect does not significantly on allocation of capital expenditure, efficiency positive effect significantly on allocation of capital expenditure, expenditure harmony positive effect significantly on allocation of capital expenditure, simultaneously regional financial independence, effectiveness of local government finance, efficiency and expenditure harmony significant effect on allocation of capital expenditure
Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility: Bima Dwi Darma; Fefri Indra Arza; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.63

Abstract

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model. The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure
Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit: Hariani Novrilia; Fefri Indra Arza; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.73

Abstract

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.
Pengaruh Ukuran Perusahaan, Risiko Perusahaan Dan Kompensasi Terhadap Audit Fee: Aulia Baiyuri; Fefri Indra Arza; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.77

Abstract

This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI). The factors tested in this study are firm size, client risk and compensation. The data used in this study are secondary data and the selection of the sample is using purposive sampling method. The study samples were 18 manufacturing companies listed in the Indonesia Stock Exchange (BEI). The result of this research showed that firm size has positive significant relationship on the external auditor audit fees. However client risk and compensation have no relationship on the external auditor audit fees. Future research is expected can add another proxy to measure firm size, client risk and compentation. Future research also needs to consider a wider sample such as covering the entire populations on Indonesia Stock Exchange and extend the time of research.
Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Firm Value Dengan Kebijakan Hutang Sebagai Variabel Intervening M Rofiananda; Fefri Indra Arza; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.79

Abstract

This research was conducted to determine the effect of managerial ownership and institutional ownership on firm value with debt policy as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The variable value of the company is measured using price to book value by dividing the present value with the book value of the company. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Partial Last Squer Analysis.The results of this study indicate that managerial ownership has no effect on firm value, managerial ownership has a positive significant effect on firm value through debt policy, institutional ownership has a positive significant effect on firm value and institutional ownership does not affect firm value through debt policy
Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit Stephanie Yolanda; Fefri Indra Arza; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.94

Abstract

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP Riki Kurnia; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.110

Abstract

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.
Co-Authors Aditia Warman, Aditia Ahmad Rahbani Sulaiman S Ali, Irfan Nazar Amellia Betta Arief Kurniawan Aulia Baiyuri Aziz, Nurul Fatimah Bima Dwi Darma Delvira Eka Selvia Dewi Pebriyani Dewi Wulandari Dian Fitria Handayani Elfiyana Elfiyana Elmiza Elmiza Erly Mulyani Fadhilatul Husna Faulin Adelina Fiola Finomia Honesty Fitri Rahmi Fitria Ridhaningsih Floren Violetfin Leries Fouri Ayu Ardani Fuad Budiman Gusfina Yusesa Halmawati Halmawati Hariani Novrilia Husnan Jamil Insani, Satya Intan Nurbaiti Fawziah Inul Rofiq Jolianis ME S.Pd Josse Andre Warsito Lovelly Dwinda Dahen M Arif M Rofiananda Maidelfian Putra Bakar Mastra, Chinti Agita Mayar Afriyenti Melisa Eka Sari Mia Angelina Setiawan Mofu, Jesse Stellani Muhardimansyah, Muhardimansyah Mutiara Sari Nadila Sundari Nurzi Sebrina Putri Zainiah Rahmat Nur Rafi Randhi Dwi Putra Ratih Amelia Fitri Resa Novita Riki Kurnia Rival Akbar Riza Agustia Sari Salma Taqwa Sapitri, Welia Sari, Bunga Permata Stephanie Yolanda Syafelina, Muharisa Syofyan Yuliantoni Tasya Aulia Syafdan Thesha Grasiana Sihaloho Vita Fitria Sari Wahyu Ningsih Wahyu Ramadhan Waninda Waninda Weni Januar Liza Widodo, Rochmat Agung Winda Meiliza Putri Winda Riyasari Yunisa Gusria Annur