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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Mia Angelina Setiawan
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Determinants Of Cash Holding: Studi Empiris pada Perusahaan Wholesale Terdaftar di BEI Tahun 2017-2021 Yustiranda Wahyuni; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.740

Abstract

The purpose of this study was to determine and analyze the influence of operating cash flow and company size on the cash holdings. This research uses quantitative methods with 2017-2021 observation years. The research sample consisted of 28 wholesale sub-sector companies listed on the Indonesia Stock Exchange, while the method used was purposive sampling, with a total sample of 140 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. The analytical method used is multiple regression and path analysis to test the hypothesis which is assisted by using the SPSS 22. The results showed operating cash flow have a positive and significant effect on the cash holding, while the company size has a positive but not significant effect on the cash holding.
Pengaruh Auditor Switching, Komite Audit, dan Audit Capacity Stress terhadap Kualitas Audit Putri Handayani; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.735

Abstract

This research aimed to examine the effect of auditor switching, audit committee and audit capacity stress on audit quality. The population in this research are all financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Total samples is 255 companies. The statistical method used logistic regression analysis. The results show that auditor switching, audit committee and audit capacity stress have no effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020.
Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi Narti Mariati; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1109

Abstract

This research aims to analyze the effect of institusional ownership, financial distress, and capital intensity on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2022. The Study used purposive sampling method, with 295 samples and 5 observation periods.The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and capital intensity have no significant effect on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in manufacturing companies.
Pengaruh Management Change, Pertumbuhan Perusahaan, dan Reputasi Auditor terhadap Auditor Switching Khalid Permana; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1197

Abstract

This research aimed to examine the effect of management change, company growth, and auditor reputation on auditor switching. The population in this research are all consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used the purposive sampling. Total sampel are 305 companies. The statistical method used logistic regression analysis. The result showed that management change, company growth, and auditor reputation had no influence on auditor switching in consumer non cyclical companies listed on the Indonesia Stock Exchange in 2017-2021.
Pengaruh Fraud Hexagon dan Self Efficacy terhadap Kecurangan Akademik Mahasiswa Aulia Rahmat; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1218

Abstract

The goal of this research is to investigate how the Fraud Hexagon and a sense of self-efficacy play a role in academic dishonesty among accounting majors at Universitas Negeri Padang. A total of 69 individuals were used to represent the entire population of S1 accounting students at Universitas Negeri Padang in this study. This study used total sampling as method for collecting sample. This research makes use of primary data in the form of google form-distributed questionnaires. Multiple linear regression analysis was performed in this model study. The findings of this study showed that academic fraud among accounting students at Universitas Negeri Padang was unaffected by factors such as peer pressure, perceived competence, arrogance, collusion, or perceived efficacy. This research, however, was able to show that accounting students at Universitas Negeri Padang commit academic fraud because of opportunities and rationalizations.
Pengaruh Pengungkapan Biaya Lingkungan terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Moderasi Naufal Mahdy Ramadhana; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1550

Abstract

The aim of this research is to empirically test the positive influence of environmental cost disclosure on the company financial performance. And examine how environmental performance strengthens the positive relationship of environmental cost disclosure on financial performance. The type of research used is causative research. This research collects research data by means of library research. Literature studies are obtained from literature that is relate to the problem to be research. In this research, data was collected using documentation method. The research sample was 36 manufacture and mining company listed on the Indonesia stock exchange, selected using a purposive sampling technique method, where the population criteria selected were companies registered in 2014 until 2018. SPSS v.22 was used to distribute data and processed and then tested the hypothesis in this research. The conclusion obtained from this research is that environmental cost disclosure does have a positive effect on financial performance. Then for next hypothesis, environmental performance strengthens the negative influence of environmental cost disclosure on financial performance.
Co-Authors Aulia Rahmat Khalid Permana Narti Mariati Naufal Mahdy Ramadhana Putri Handayani Yustiranda Wahyuni