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Eka Fauzihardani
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Idealisme, Relativisme dan Love of Money terhadap Persepsi Mahasiswa Akuntansi atas Perilaku Etis Akuntan Velinda Sari; Eka Fauzihardani
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.v5i4.814

Abstract

This study aims to examine of idealism, relativism and love of money on accounting students-of accountants' ethical behavior. The method used in this study is descriptive and primary method with questionnaire. The study sampled 203 accounting students. Sampling techniques using purposive sampling. Data collection is done by disseminating to respondent using google form. In this study, the data was analyzed using multiple regression analysis. The results of this study indicate that idealism has a positive effect on accounting students' perceptions of accountants' ethical behavior, while relativism and love of money have a negative effect on accounting students' perceptions of accountants' ethical behavior.
Pengaruh Tax Knowledge, Tax Socialization dan Business Income terhadap Tax Compliance pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Padang Tia Marsilla; Eka Fauzihardani
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.v5i4.1010

Abstract

Income tax. Most of the tax revenue for Indonesia. MSMEs are a source of the Indonesian economy and are the basis for increasing government tax revenues. Overall, the ratio of formal taxpayer compliance is 67.18 percent, but the ratio of formal taxpayer compliance has not reached the target of 80%. The purpose of this study was to determine the effect of tax knowledge, tax socialization and business income on taxpayer compliance. The focus of this research is the city of Padang which was chosen because it comes from other regions/cities in West Sumatra due to the large number of MSMEs in the city of Padang. This research is a quantitative study using basic data collected through random questionnaires. as many as 400 respondents. The analytical method used in this research is multiple linear analysis. The results of this study indicate that the variables of tax knowledge, tax socialization and business income have a positive effect on MSME taxpayer compliance in the city of Padang. This study is expected to be an evaluation material for the government to further educate the public about taxation, so that the public can also know about taxation and comply with tax regulations in Indonesia through tax socialization.
Pengaruh Audit Tenure, Debt Default tehadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Kintan Diandra Sabilla; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1032

Abstract

This study aims to find out how tenure and debt default audits affect going-concern audit opinions. This research focuses on manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The purposive sampling method was used to select the sample in this study, namely 49 companies. Based on the process of data collection, data processing and data testing, the overall summary of the results of the research is presented from the interpretation of the data, namely the tenure audit variable positively influences acceptance of going-concern opinions but is not significant so that it is stated that tenure audits do not influence acceptance of going-concern opinions. concern. Meanwhile, the debt default variable has a positive and significant effect so that it can be stated that debt default has an influence on receiving a going concern opinion.
Pengaruh Kepercayaan Kepada Pemerintah, Norma Sosial, dan Sanksi Perpajakan terhadap Perilaku Kepatuhan Pajak Miftah Imanda Sari; Eka Fauzihardani
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.v6i1.1046

Abstract

This study intends to investigate trust government, social norms, and tax penalties affect tax compliance behavior. Primary data are utilized in this form of research. primary data collected from respondents' responses to questionnaires. 399 individual taxpayers from the city of Padang—both employers and employees—served as the study's sample. The statistical data analysis technique used in this study is multiple regression analysis. The study's conclusions indicate that while trust in the government and tax penalties have a positive effect on tax compliance behavior, societal norms have no bearing on it. The Tax Service Office must take action to establish a favorable environment, according to the research's implication. There is an increase in trust in the government enforced by the tax authorities, and there are more sanctions, for example, when outreach to taxpayers is done to encourage taxpayers to abide by tax regulations that have been decided by the government. Taxes are imposed on taxpayers in order to force them to fulfill the required tax responsibilities.
Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience Arianti Fakhriana; Eka Fauzihardani
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.v6i1.1152

Abstract

This study aims to examine the effect of moral development on tax compliance. The test uses primary data with a sample of 390 students in the city of Padang. Statistical tests performed were multiple regression tests and anova tests. Testing using multiple regression shows that hypotheses 1 and 2 are accepted. Meanwhile, hypothesis 3 is rejected. Anova testing shows that hypotheses 4 and 5 are accepted. This test shows that the level of tax compliance in Indonesia is dominated by preconventional moral developments such as sanctions and punishments.
Analisis Perbedaan Tingkat Pemahaman Pajak dan Moral Pajak pada Generasi Milenial dan Generasi Z Indonesia Mila Rahmadani; Eka Fauzihardani
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.v6i2.1538

Abstract

In 2045 Indonesia will have a demographic bonus phenomenon dominated by productive citizens, they are the millennial generation and generation Z, that will increase the number of taxpayers and increase tax revenue. So, our must know about the basic factors that influence voluntary tax compliance, namely tax understanding and tax morals owned by millenials and generation Z as future taxpayers. This study aims to examine the level of tax understanding and tax morale of millenials and generation Z, and to examine which generation has a better level of tax understanding and tax morale. This research is a comparative study using a quantitative approach. Data of this study are primary data. Data collection is by using closed-ended questionairres. The samples in this study were millennials and generation Z who had studied, read, heard or found out information about taxation. The sampling technique used purposive sampling technique. The hypothesis in this study was tested using a two-sample mean difference test (Independent sample t test) with IMB SPSS 25. The results showed that the millennial generation's tax understanding and tax morale were better than those of generation Z. Then for each generation, the millennial generation's tax understanding is better (higher) compared to their tax morale. Likewise with generation Z where generation Z's tax understanding is better (higher) than their tax morals.
Pengaruh Overconfidence Bias dan Herding Bias terhadap Pengambilan Keputusan Gen Z di Kota Padang dalam Berinvestasi di Pasar Saham Indonesia Muhammad Qodrie Andhika Saja; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1557

Abstract

This study seeks to investigate the impact of overconfidence and herding biases on the investment decision-making process among Generation Z individuals in Padang City. Conducted through survey research using a questionnaire to collect primary data, responses were gathered from 400 participants, including employees, students, and high school students aged 20-29 years. The statistical analysis employed for this research is multiple regression analysis. The findings reveal a significant positive correlation between overconfidence bias and the investment decision-making of Generation Z in Padang City. Additionally, herding bias also exhibits a notable positive influence on the decision-making of this demographic. The implications of this study aim to prompt readers, particularly Generation Z individuals considering investments in the Indonesian stock market, to approach decision-making with greater caution to minimize potential risks, especially for those new to investment endeavors.
Pengaruh Identitas Profesional, Locus of Commitment, Bystander Effect, dan Self Efficacy terhadap Niat Melakukan Whistleblowing Luqyana Rafilah; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1689

Abstract

The aim of this research was to investigate how professional identity, locus of commitment, the bystander effect, and self-efficacy influence the intention to whistleblowing. This study builds on Taylor and Curtis (2010) application of the Theory of Planned Behavior (TPB) as its theoretical foundation. It employs a purposive sampling method, targeting respondents employed within regional working units (SKPD) in Sawahlunto City. Respondents consisted of employees who served as the Budget User Authorizations, Budget Makers, Budget Section Head, Commitment Making Officers, Pay Order Signing Officers, Head of Finance, Financial Administration Officers, Activity Technical Implementation Officers, Expenditures Treasurer, Treasurer of Goods, and Finance Staff. The data for this research was gathered through primary methods, using structured questionnaires distributed to 26 regional working units in Sawahlunto City. Hypothesis testing was conducted using IBM SPSS Statistics 25 software. The findings of the study reveal that: (1) Professional Identity not significant influence whistleblowing intention; (2) Locus of commitment positively significant influence whistleblowing intention; (3) Bystander effect not significant influence whistleblowing intention; (4) Self efficacy positively significant influence whistleblowing intention.
Pengaruh Gender, Usia dan Orientasi Etika terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting Yasmin Efendi; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1714

Abstract

This study aims to determine gender, ages, and ethic orientation of accounting student perceptions about creative accounting. This research uses a quantitative approach. The research population is accounting students of Padang City. The sampling method is simple random sampling. The population in this study was calculated using Slovin formula with a tolerance limit of 5%, so the sample 340 accounting students out of 2,251 students. The data collection technician this study was by distributing 2 questionnaires to 4 universities that based on Padang City. This study used Descriptive Analysis. Based on the result of statistical test, gender and ages have no influence on student perceptions about creative accounting, while ethic orientation has an effect on student perceptions about creative accounting.
Co-Authors Arianti Fakhriana Kintan Diandra Sabilla Luqyana Rafilah Miftah Imanda Sari Mila Rahmadani Muhammad Qodrie Andhika Saja Tia Marsilla Velinda Sari Yasmin Efendi