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All Journal Wahana Riset Akuntansi Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Teknologi Informasi dan Pendidikan Jurnal Eksplorasi Akuntansi (JEA) Electronic Journal of Education, Social Economics and Technology Jurnal Nuansa Karya Akuntansi
Eka Fauzihardani
Fakultas Ekonomi, Universitas Negeri Padang
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Journal : Jurnal Eksplorasi Akuntansi (JEA)

 1 
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi Helin Gustri Mulya; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.463

Abstract

This research aimed on analyzing of budget goal clarity, accounting controls and systems reporting for performance accountability government agencies with regulatory compliance as moderating variable. In this research, officials who served as a head agency, finance program and evaluation chiefs, treasurers and finance staff at 30 SKPD in Sungai Penuh district were as a respondent . The sampling method uses purposive sampling, while the data processing method uses multiple linear regression analysis. The amount of samples in this study was 90 respondents. The statistic testing result showed that accounting controls and systems reporting have no effect on performance accountability of government agencies, but variable budget goal clarity have positive significant effect on performance accountability of government agencies. The regulatory compliance as moderating variable could moderated the relationship between variable budget goal clarity, controls accounting and systems reporting with performance accountability of government agencies Sungai Penuh. Suggestions for further research to increase the sample and add new variables that may have an effect.
Pengaruh Sisa Lebih Perhitungan Anggaran, Fiscal Stress dan Pendapatan Asli Daerah terhadap Penyerapan Anggaran dengan Rebudgeting sebagai Variabel Moderasi Silvia Wulandari; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.467

Abstract

This research aimed to analyze remaining budget calculations, fiscal stress, local revenue on budget absorption with rebudgeting as moderating variables in regency/city governments in West Java Province. The population in this study were all 27 regency/cities in West Java Province. The sample collection method used purposive sampling, while the data processing method used multiple linear regression analysis. The results of statistical tests show that the remaining excess of budget calculations and local revenue has a significant positive effect on budget absorption, but fiscal stress has no effect on budget absorption. rebudgeting as a moderating variable can moderate the relationship between the remaining excess of budget calculations and budget absorption but rebudgeting is not able to moderate the relationship between fiscal stress, local revenue and budget absorption.
Pengaruh Collectivism, Herding Behavior dan Pemahaman Akuntansi terhadap Intensi Pengimplementasian SAK EMKM Puspa Rini; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.492

Abstract

This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.
Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating Wulan Rahmadini; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.551

Abstract

This study aims to analyze the effect of audit fees, time budget pressure and auditor rotation on audit quality with auditor experience as a moderating variable. In this study, auditors who worked at 7 Public Accounting Firms (KAP) in Padang City were used as respondents. The number of samples used in this study were 60 respondents. The data processing method uses multiple linear regression analysis. Statistical test results show that audit fees have no effect on audit quality and the time budget pressure variable has a negative effect on audit quality and auditor rotation has a positive effect on audit quality. Auditor experience as a moderating variable can moderate the relationship between audit rotation and audit quality, while auditor experience does not moderate audit fees and time budget pressure on audit quality.
Pengaruh Ego Depletion dan Beban Kerja terhadap Audit Judgment Quality: Studi Empiris pada Auditor BPK RI Perwakilan Sumatera Barat Mellynia Tri anita Rahim; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.737

Abstract

This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.
Pengaruh Orientasi Etika, Retaliasi, Komitmen Profesional dan Sosialisasi Antisipatif Mahasiswa Akuntansi terhadap Intensi Whistleblowing Susanti, Rini; Fauzihardani, Eka
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1995

Abstract

This study aims to clarify the influence of factors such as ethical idealism orientation, retaliation, professional commitment, and anticipatory socialization on the intention to whistleblowung. The research uses a quantitative approach. The sampling method employed in this study is non probability sampling, with purposive sampling as the technique. The sample consists of active undergraduate accounting students who have completed the Business Ethics and Accounting Profession courses. The number of respondents was determined using the Krejcie and Morgan method, resulting in a sample size of 260 individuals. The findings of this study reveal that: (1) Ethical idealism orientation has a positive influence on accounting students' intention to whistleblowing; (2) Retaliation does not have a significant influence on accounting students' intention to whistleblowing; (3) Professional commitment does not have a significant influence on accounting students' intention to whistleblowing; (4) Anticipatory socialization does not have a significant influence on accounting students' intention to whistleblowinging.
Pengaruh Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Isbandi, Alya; Fauzihardani, Eka
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.v7i1.2026

Abstract

The study aims to examine the impact of the whistleblowing system and internal control system on fraud prevention with morality as a moderating variable. The theoretical foundation used in this research is the gone theory. The sampling method employed is purposive sampling, with respondents being employees of the Padang City Government Office. The respondents include employees holding positions as Head of Division and those in the Finance Department. The type of data used in this study is primary data, using a questionnaire distributed directly to 22 Padang City Government Office. The statical method used in this research is moderation regression analysis using IBM SPSS Statistics version 26. The statistical test result indicates that: (1) The whistleblowing system has a significant positive effect on fraud prevention; (2) The internal control system has no effect on fraud prevention; (3) Individual morality as a moderating variable is not able to moderate the effect of whistleblowing system on fraud prevention; (4) Individual morality is able to moderate the effect of internal control system on fraud prevention.
Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang Faadhilah, Mia; Fauzihardani, Eka
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.v7i2.1555

Abstract

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University
Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, dan Audit Delay terhadap Auditor Switching: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Perdani, Levi Sukmi; Fauzihardani, Eka
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.v7i2.2568

Abstract

The aim of this study was to examine the influence of public accounting firm size, audit opinion, and audit delay on auditor switching. The data utilized in this research were annual reports from mining companies listed on the Indonesia Stock Exchange between 2019 and 2023. The sample selection was conducted using the purposive sampling method. Logistic regression analysis was employed to analyze the data. The findings revealed that audit opinion has a significant relationship with auditor switching, while public accounting firm size and audit delay do not show a significant relationship with auditor switching. The next researcher can consider using other variables such as management changes, fee audit, financial distress and other variables that might influence auditor switching.
Pengaruh Karakteristik Auditor dan Kompleksitas Operasi Perusahaan terhadap Audit Report Lag: Studi Empiris Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Audi, Monica; Fauzihardani, Eka
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.v7i3.3026

Abstract

This study seeks to analyse the impact of auditor gender, auditor reputation, auditor tenure and the complexity of company operations on the on audit report lag in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It will also take into account the influence of company operational complexity. The duration between the end of the fiscal year and the date of the independent auditor's report signature is called the audit report lag. The premise of attribution theory underpins this investigation. Using a quantitative approach and purposive sampling, 58 property companies provided 232 firm-year observations. Using SPSS software, we performed multiple linear regression analyses on the collected data. There is a positive correlation between auditor gender and audit report lag, no correlation between auditor reputation and audit report lag, a negative correlation between audit tenure and audit report lag, and a positive correlation between auditor reputation and audit report lag and company operational complexity, according to the results.
Co-Authors Audi, Monica Faadhilah, Mia Fadhli Ranuharja Fahmil Haris Helin Gustri Mulya Insan, Ranggi Rahimul Irsan, Tri Annisa Isbandi, Alya Junita, Rike Afria Mellynia Tri anita Rahim Mustika, Sari Perdani, Levi Sukmi Prayuda, Robby Puspa Rini Putri, Okti Isra Regina, Henny Julia Rini Susanti Rino Rino Silvia Wulandari Triafani, Meilisa Vani Adelin Wulan Rahmadini Yoma, Fanny Okta Yulhendri Yulhendri