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<![CDATA[Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba ]]>
<![CDATA[Doli Andi]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![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.v2i1.203
<![CDATA[This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.]]>
<![CDATA[Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah ]]>
<![CDATA[Ivand Satria]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![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.v2i1.223
<![CDATA[The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.]]>
<![CDATA[Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi ]]>
<![CDATA[Bima Perdana Putra]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![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.v2i2.233
<![CDATA[This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance]]>
<![CDATA[Faktor Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Padang Berkarier di Lembaga Keuangan Syariah ]]>
<![CDATA[Lathifah Rahmi Rafiqa]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.260
<![CDATA[The purpose of this study is to explore the impact of Shari'ah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is 88 students at Padang State University. The data used is distributed to primary data respondents in the form of queries. The pseudo-analysis method used in this article is the analysis of multiple linear regression.The results of the study show that ideas do not affect the interests of the profession in the financial institutions, and the motivations of sharia accounting and the influence of interest in any profession in the non-Shariah financial institutions.]]>
<![CDATA[Pengaruh Pengadopsian XBRL terhadap Asimetri Informasi dengan CG sebagai Variabel Moderasi ]]>
<![CDATA[Dewi Purnama Sari]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.346
<![CDATA[This study investigates the impact of Exstensible Business Reporting Language (XBRL) adoption on information asymmetry, with Corporate Governance (CG) as moderating variabel. The purpose of this study was to analyze : (1) The impact of adoption XBRL on information asymmetry, (2) The impact of CG as moderating variable to strengthen impact of XBRL on information asymmetry. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection technique used in this study was purposive sampling technique. The research samples used 59 companies with observation sample was 259 samples. Methods of data analysis using eview9. The results of the study found that : (1) XBRL has a insignificant effect with a result of 0.232> 0.05, (2) GCG has a insignificant effect in moderating the XBRL relationship to information asymmetry with results 0.2833> 0.05.]]>
<![CDATA[Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan ]]>
<![CDATA[Willy Dozan Alfayerds]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.363
<![CDATA[The objevtive of this study is to investigate the influence of carbon emissions disclosure and annual report readability on firm value. The sampel consist of firms that listed in PROPER’s and Indonesian Stock Exchange (BEI) for the year (2016-2018). By using multiple regression analysis, the results show that carbon emissions disclosure has a positive influence on firm value, while it has no significant influence with annual report readability. This study contributes to the accounting field in maximizing the role to tackle the climate change and global warming.]]>
<![CDATA[Pengaruh Tangibility, Pertumbuhan Perusahaan, Resiko Bisnis dan Profitabilitas terhadap Kebijakan Hutang ]]>
<![CDATA[Devi permata sari]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.367
<![CDATA[The purpose of this study was to exame the effect of tangibility, growth, business risk and profitability to debt policy. This research includes causative research the population used in this study are our property and real estate companies listed on Indonesia stock exchange of period 2017-2019. The sampling technique used in this study was purposive sampling technique. There are 30 property and real estate companies that were used as research sample. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange and the official website of each company. The analytical method used is quantititave methods. The result shower that tangibility and company growth did not have a significant effect but had a positive relationship to debt policy, and business risk does not have a significant effect on debt policy but has a negative relationship debt policy.]]>
<![CDATA[Pengaruh Faktor Keuangan dan Karakteristik Pemerintah Daerah Terhadap Financial Distress (Studi Empiris Kabupaten/Kota di Provinsi Aceh Tahun 2015-2019) ]]>
<![CDATA[Rahima Zakia]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.387
<![CDATA[This study is a quantitative research that aims to obtain empirical evidence about the influence of financial factors (effectiveness ratio, efficiency ratio, solvency ratio and growth ratio) and characteristics of local government (decentralization degree, complexity of local government, area size and audit opinion) on local government financial distress in districts and cities in Aceh Province for the period 2015-2019 for 5 years. The data was obtained from the BPK and BPS. This research used a total sampling method with total sample of 23 districts / cities and used binary logistic regression analysis for analysis of the data. The value of desentralization degree and complexity of local government has a negative and significant effect on financial distress and the value of growth ratio has a positive and significant effect on financial distress. While the value of solvency ratio and area size has no significant effect and positive on financial distress and the value of effectiveness ratio, efficiency ratio and audit opinion has no significant effect and negative on financial distress.]]>
<![CDATA[Pengaruh Tunneling Incentive, Mekanisme Bonus, dan Leverage Terhadap Keputusan Perusahaan Melakukan Transfer Pricing: pada Perusahaan Manufaktur, Perkebunan, dan Pertambangan ]]>
<![CDATA[Al Hafizil Azhar]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.395
<![CDATA[The purpose of this study was to examine the effect of tunneling incentives, bonus mechanisms and leverage on transfer pricing decisions. This research includes causative research. The population used in this study are manufacturing, mining and plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used in this research is purposive sampling technique. There are 54 manufacturing, mining and plantation companies that are used as research samples. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is a quantitative method. The results show that the bonus and leverage mechanisms do not have a positive effect on transfer pricing, but the tunneling incentive variable has a positive effect on transfer pricing.]]>
<![CDATA[Pengaruh Pengendalian Internal, Moralitas Individu dan Budaya Organisasi terhadap Kecenderungan Kecurangan Akuntansi Pemerintah Desa ]]>
<![CDATA[Ike Abdi Nurjanah]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.396
<![CDATA[This study aims to examine the effect of internal control, individual morality, and organizational culture on the tendency of accounting fraud. The population in this study were 51 villages in Dharmasraya Regency. The sampling method used is the total sampling method. Total sampling is a sampling technique where the number of samples is the same as the population. In this study, the data source used is the primary data source. Data collection techniques in this study using a questionnaire. The results of this study indicate that internal control and organizational culture have no effect on the tendency of accounting fraud and individual morality has a positive and significant effect on the tendency of accounting fraud.]]>
