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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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Pengaruh Ukuran Pemerintah, Pertumbuhan Ekonomi dan Belanja Modal terhadap Kemandirian Keuangan Daerah Warman, Aditia; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.46

Abstract

This study aims to determine the effect of the size local government, economic growth and capital expenditure on regional financial independence. The population of this survey for the period 2017-2021 consists of the regencies and localities located in the West Sumatra province. The current inquiry utilizes data obtained from secondary sources. Over the course of five years, a sample of nineteen districts/cities was compiled utilizing the Total Sampling technique. In order to analyze the data, multiple linear regression was applied. The study's findings indicate that regional financial independence is adversely affected by the magnitude of the local government and capital expenditures. Concurrently, regional financial autonomy is fostered by economic expansion.
Pengaruh CEO Narsisme dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Rahmi, Fitri; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.52

Abstract

This exploration expects to decide the impact of CEO self-absorption and company size on monetary execution in assembling organizations recorded on the Indonesian Stock. This examination utilizes an quantitative methodology. in this examination is193 organizations that are recorded on the Indonesia Stock Trade and have distributed reports for the 2020-2022 period. The examination procedure utilized purposive testing with an example size of 30 organizations. The sort of information utilized in this exploration is auxilliary information. Information examination utilizes the Numerous Straight Relapse Test. In view of the exploration results, it is reasoned that self-centeredness adversely fundamentally affects monetary execution. Than organization size as proxied by Ln All out resources undamentally affect monetary. Basides, Chief self and company size as proxied by Ln complete resources all the while altogether affect monetary execution. The coefficient of assurance test results seen from the changed R square worth are 0.064, this means 6.4% of the recorded on the Indonesian Stock Trade (BEI) which can be made sense of by Chief self-absorptiona nd company size which is proxied by Ln absolute resources while the leftover 93,6% is made sense of bye different variables not analyzed in this review.
Pengaruh Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) dan Kinerja Keuangan Pemerintah Daerah terhadap Tingkat Korupsi Pemerintah Daerah di Indonesia Sapitri, Welia; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 2 No 3 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i3.58

Abstract

This study aims to examine the effect of accountability of local government financial reports in the form of audit opinion by BPK and local government financial performance (independence ratio, activity ratio, and growth ratio) on the level of corruption of local governments in Indonesia. This study uses a sample of financial reports of Regency / City Regional Governments in Indonesia that have been audited by BPK in 2020 and the KPK Annual Report in 2020. Based on the purposive sampling method, the total research sample was 507 financial reports of all Regency / City Regional Governments in Indonesia. Hypothesis testing in this study used logistic regression techniques. This study shows that audit opinion, independence ratio, activity ratio, and growth ratio have no significant effect on the level of corruption in Indonesia.
Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit terhadap Tingkat Korupsi: Studi Empiris pada Pemerintahan Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2019-2021 Muhardimansyah, Muhardimansyah; Arza, Fefri Indra
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1966

Abstract

This study aims to examine the effect of audit opinion, audit findings, and follow-up on the level of corruption. This type of research is causal associative with a quantitative approach. The population used in this study were all district / city local governments in West Sumatra Province in 2019-2021. The sampling technique in this study used a total sampling technique, there were 57 samples used as research samples. The data used in this study are secondary data obtained from the audit results of the Financial Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, the West Sumatra High Prosecutor's Office and the official website of each agency. The analysis method used is the multiple regression method. The results showed that audit opinion and audit findings have a positive effect on the level of corruption, follow-up on audit results has a negative effect on the level of corruption. Simultaneously, these variables have a significant influence on the level of corruption.
Pengaruh Desentralisasi Fiskal dan Kinerja Pemerintah Daerah terhadap Akuntabilitas Pelaporan Keuangan: Studi Empiris pada Pemerintah Kabupaten/Kota di Papua Tahun 2021-2022 Mofu, Jesse Stellani; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.76

Abstract

This study aims to examine the effect of fiscal decentralization (as proxied by regional independence, dependence on central government and effectiveness) and local government performance on financial reporting accountability in local governments in Papua for the 2021-2022 period. This research is a quantitative study using secondary data. The sampling technique used purposive sampling. The number of samples during the study year amounted to 50 data, which were analyzed using the IBM SPSS 25 application. The results showed that fiscal decentralization proxied through regional independence, dependence on central government and effectiveness had no positive effect on financial reporting accountability, but local government performance had a positive effect on financial reporting accountability in Papua in the 2021-2022 period.
Pengaruh Kemandirian Daerah dan Level of Capital Outlay Terhadap Financial Distress: Studi Empiris pada Pemerintahan Daerah Kabupaten dan Kota di Sumatera Barat Periode 2019-2023 Ali, Irfan Nazar; Arza, Fefri Indra
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2630

Abstract

This research examines the influence of regional financial independence and the level of capital outlay on financial distress in district and city governments in West Sumatra for the 2019-2023 period. Financial distress in local governments is an important issue because it affects their ability to provide public services effectively. With a quantitative approach, this research uses secondary data from the Directorate General of Fiscal Balance, Ministry of Finance. The sample was determined using a purposive sampling technique, and a sample of 95 samples was obtained. The analysis was carried out using multiple linear regression with SPSS version 26 software. The research results showed that regional financial independence had a significant positive effect on financial distress. Meanwhile, the level of capital outlay also has a significant positive effect on financial distress.
Pengaruh Sosialisasi SAK EMKM, Pemanfaatan Teknologi Informasi, dan Kualitas Sumber Daya Manusia Terhadap Penyusunan Laporan Keuangan (Pada UMKM Sektor Kuliner yang Terdaftar di Dinas Koperasi dan UMKM Kota Padang) Mastra, Chinti Agita; Arza, Fefri Indra
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8588

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh sosialisasi SAK EMKM, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia terhadap penyusunan laporan keuangan pada UMKM sektor kuliner yang terdaftar di Dinas Koperasi dan UMKM Kota Padang. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode asosiatif kausal. Populasi penelitian terdiri dari 94 pelaku UMKM sektor kuliner yang tercatat di instansi terkait. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, sedangkan instrumen yang digunakan berupa kuesioner. Untuk menganalisis data, penelitian ini menerapkan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan, variabel sosialisasi SAK EMKM, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia memiliki pengaruh yang signifikan terhadap penyusunan laporan keuangan pada UMKM sektor kuliner di Kota Padang. Secara parsial, hanya sosialisasi SAK EMKM yang terbukti memiliki pengaruh positif dan signifikan terhadap penyusunan laporan keuangan. Sementara itu, pemanfaatan teknologi informasi dan kualitas sumber daya manusia tidak menunjukkan pengaruh yang signifikan. Berdasarkan temuan tersebut, dapat disimpulkan bahwa peningkatan kualitas penyusunan laporan keuangan pada UMKM perlu didukung melalui intensifikasi sosialisasi SAK EMKM, agar pelaku usaha lebih memahami dan mampu menerapkan standar akuntansi secara tepat dalam praktik usahanya.
Pengaruh Opini Audit, Intergovernmental Revenue, dan Tax Effort terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2018-2022 Sari, Bunga Permata; Arza, Fefri Indra
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.80

Abstract

This study aims to determine the effect of audit opinion, intergovernmental revenue and tax effort on local government financial performance. The population in this study were regencies / cities in West Sumatra Province in 2018-2022 using SPSS 25 software. This study uses secondary data with a sample of 19 districts / cities for five years, taken through the total sampling method. This study uses multiple linear regression analysis to test the hypothesis. The results showed that intergovernmental revenue and tax effort have a significant positive effect on local government financial performance, while audit opinion has no significant effect on local government financial performance. It is expected that additional independent variables that affect the financial performance of local governments will be selected for future study.
Pengaruh Kepemilikan Pemerintah dan Struktur Modal Terhadap Kinerja Perusahaan BUMN dengan Firm Size sebagai Variabel Moderasi Widodo, Rochmat Agung; Arza, Fefri Indra; Fawziah, Intan Nurbaiti
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2879

Abstract

This research aims to determine the effect of government ownership and capital structure on firm performance with firm size as a moderating variable. Firm performance is the dependent variable, while government ownership and capital structure are independent variables. The moderating variable is firm size. Firm performance is measured by the return on asset ratio. Capital structure is measured by the debt to equity ratio. Government ownership is measured by the division of government shares by total shares. Firm size is measured by total assets. The data used are annual reports and financial statements of state-owned enterprises in Indonesia listed on the Indonesia Stock Exchange in 2019-2023, with a sample of 20 firm. Data analysis used purposive sampling and moderated linear regression. The results showed that government ownership had no effect on firm performance. Capital structure had a negative effect on company performance. firm size did not moderate the effect of government ownership on company performance. firm size did not moderate the effect of capital structure on company performance.
Pengaruh Audit Tenure, Auditor Switching dan Ukuran KAP terhadap Audit Report Lag pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Insani, Satya; Arza, Fefri Indra; Sulaiman, Ahmad Rahbani
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2960

Abstract

This study aims to determine the effect of audit tenure, auditor switching and KAP size on Audit Report Lag. Audit Report Lag is the dependent variable, while Audit Tenure, Auditor Switching and KAP Size are independent variables. Audit Report Lag is measured by the Date of issuance of the audit report-the company's closing date. Audit tenure is measured by calculating the number of years of engagement between the client company and the auditor at the KAP. Auditor Switching is measured by a dummy variable, 1 for companies that do auditor switching and 0 for companies that do not do auditor switching. KAP size is measured using a dummy variable, 1 for companies that use Big Four KAP and 0 for companies that use non-Big Four KAP. The data used are annual reports and financial statements of Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023, with a sample of 88 companies. Data analysis using purposive sampling and multiple linear regression. The results of the study indicate that Audit tenure has a significant negative effect on audit report lag, Auditor switching has a significant negative effect on audit report lag, KAP size has a significant negative effect on audit report lag.
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