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All Journal Wahana Riset Akuntansi Infestasi Jurnal Riset Akuntansi Terpadu SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Inovasi Pendidikan Ekonomi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Mayar Afriyenti
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Auditor Style Dan Komparabilitas Laporan Keuangan Riski Wulandari; Henri Agustin; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.66

Abstract

Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele
Faktor-Faktor Yang Mempengaruhi Pergantian Auditor: Juriati Juriati; Charoline Cheisviyanny; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.67

Abstract

This research aims to determine the influence of audit quality, change in audit fees, change in management, financial distress and client size on auditor switch. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2014-2017. The data analysis method used is logistic regression analysis, with auditor switching as the dependent variable and audit quality, change in audit fees, change in management, financial distress and client size as independent variables. The results of the research concluded that audit quality, change in audit fees, financial distress and client size have significant relationship with auditor switchi while management change does not have a significant relationship with auditor switch. The next researcher can consider using other variables such as share growth, company growth, audit tenure, audit delay and other variables that might influence auditor switch
Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing: Winda Devila Zalmi; Efrizal Syofyan; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.75

Abstract

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.
Pengaruh Ukuran Perusahaan, Risiko Perusahaan Dan Kompensasi Terhadap Audit Fee: Aulia Baiyuri; Fefri Indra Arza; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.77

Abstract

This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI). The factors tested in this study are firm size, client risk and compensation. The data used in this study are secondary data and the selection of the sample is using purposive sampling method. The study samples were 18 manufacturing companies listed in the Indonesia Stock Exchange (BEI). The result of this research showed that firm size has positive significant relationship on the external auditor audit fees. However client risk and compensation have no relationship on the external auditor audit fees. Future research is expected can add another proxy to measure firm size, client risk and compentation. Future research also needs to consider a wider sample such as covering the entire populations on Indonesia Stock Exchange and extend the time of research.
Pengaruh Intellectual Capital Terhadap Kualitas Laba: Novita Anggraini; Nurzi Sebrina; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.80

Abstract

This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
Determinan Timeliness Penetapan Anggaran Pendapatan Dan Belanja Daerah Pemerintah Provinsi Di Indonesia Marissa Ramdhany; Nurzi Sebrina; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.84

Abstract

Timeliness of APBD is important in the management of provicianl finances. This research is aimed to examine the effect of government size, education background of executive, executive age, parliament size, parliament composition, liquidity, leverage, and auditor’s opinion as the determinants to timeliness of APBD in Indonesia. The samples used in this study are all local goverments in the provincial level for the year of 2016. This study used a binary logistic regression model to test the hypothesis. The results show that the local educational background of executive, parliament size, and parliament composition do not have significant influences on the timeliness of APBD, but only parliament composition and audit opinion of Indonesia Supreme Audit Board (BPK RI) have significant influences on the timeliness of APBD.
Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi: Muharsa Farhan; Herlina Helmy; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.88

Abstract

This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The influence of love of money on the ethics perception of tax evasion, (3) Religiosity moderates relations between machiavellian on the ethics perception of tax evasion, (4) Religiosity moderates relations between love of money on the ethics perception of tax evasion, The population in this study is taxpayers in Padang city. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire instrument of 400 respondents. The method of analysis is done using MRA (Moderated Regression Analysis).The results showed that machivellian had not significant effect on the ethics perception of tax evasion, love of money had a significant negative effect on the ethics perception of tax evasion, religiosity had not moderate relation between machivellian on the ethics perception of tax evasion, religiosity strengthens relation between love of money influence on the ethics perception of tax evasion
Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility: Shabran Jamil; Erinos NR; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.89

Abstract

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.
Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing Patriot Jaya Ayshinta; Henri Agustin; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.96

Abstract

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing. Exchange rate had a significant effect on the company’s decision to do transferi pricing
Memaknai Sistem Pengendalian Manajemen, Kepemimpinan Dan Ideologi Gender Pemimpin Pada Salah Satu UMKM Minangkabau Ulil Azmi; Sany Dwita; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.105

Abstract

This study discusses the meaning of the management control system, leadership and gender ideology of leaders in one of the Minangkabau UMKM. The purpose of this study was to reveal how the implementation of the management control system was influenced by the culture and gender ideology of Minangkabau female leaders. This research is a qualitative research with an interpretative paradigm using the lens of anthropology from an emic and ethic perspective. Emic views come from the results of interviewing the interpretations of the research subjects while the ethic views come from the theories, literature and interpretations of outsiders. The analysis of emic and ethic views gets a deep understanding in this research. The difference between this research and previous research is that this study discusses more about the feminine potential of female leaders in implementing MCS, then this research was conducted on one of the Minangkabau UMKM. This study found that female leaders in the implementation of MCS will use their feminine potential in leadership, namely loving, loving, gentle and well-spoken words. Female leaders will use the family concept in leading so that they can be accepted and listened to by their employees. So gender leadership will produce gender MCS based on the nature of compassion and help. the recommendation for further research is to be able to examine the influence of the concept of Islam in the implementation of MCS
Co-Authors Ade Elsa Betavia Agnes Dwi Santia Ahmad Imron Hidayat Aisyah Aisyah Asih Pratiwi Astra Prima Budiarti Aulia Baiyuri Avina Putri Adam Azhari Pratama Charoline Cheisiviyanny Charoline Cheisviyanny Charoline Cheisviyanny Deviani Deviani Dewi Febriyani Dewi Pebriyani Diajeng Marta Ningsih Dian Fitria Handayani Dini Fadillah Doni Kurniawan Efrizal Syofyan Erinos NR Faisal Hadi Fatimah Sa'diah Fauzan Misra Fauziah Fitri Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Gipson Guido Turnip Hanifah Mansyurah Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Hotria Hotria Idris Fadhillah Iqbal Maulana Irfan Donofan Jefriyanto Jefriyanto Juriati Juriati Khoirunnisah Ritonga Kristy Harly Kuntum Ayu Fadhilah Liza Andriani M Aldy Marissa Ramdhany Mia Angelina Setiawan Moudiana Fahisa Muhammad Rizal Muharsa Farhan Mutia Wulandari Nelvirita Nelvirita Novita Anggraini Nurzi Sebrina Patriot Jaya Ayshinta Poppy Melani Qoriza Putri Salsabila Rafli Raynaldi Rahmadini Safitri Ramadhanil Hosen Ramadhian Dwi Putra Rania Isra Athalla Riani Fadilah Ridho Irmas Ferdian Ridwan Ridwan Riski Wulandari Sany Dwita Shabran Jamil Sophi Dezalinda Sophi Dezalinda Ulil Azmi Umbratul Nada Vita Fitria Sari Vita Fitria Sari Vita Fitria Sari Widia Nasmi Winda Devila Zalmi Yolandafitri Zulfia Yuni Maya Sari