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<![CDATA[Analisis Pengaruh Mekanisme Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Agnes Dwi Santia]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.140
<![CDATA[This research aims to provide empirically the effect of corporate governance mechanism and audit tenure to the integrity of financial statements. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Integrity of financial statements variables are measure by market book ratio using. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company website and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicates that only audit committees has significant influence to increasing integrity of financial statement. But managerial ownership, independen directors and audit tenure don’t influence on the integrity of financial statement]]>
<![CDATA[Kualitas Akrual Memoderasi Earnings Opacity Terhadap Biaya Ekuitas ]]>
<![CDATA[Liza Andriani]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.148
<![CDATA[This study aims to examine the effect of earnings opacity on the cost of equity with accrual quality as a moderating variable. This studyuses two measures for earnings opacity which are earnings aggressiveness and earnings smoothing. Number of sampleis 40 manufacturing companies that distribute dividend periods 2015-2017. The method of analysis using interaction moderation regression.The results of this study showed that accrual quality strengthen the relationship between earnings aggressiveness and cost of equity. Accrual quality also weaken the relationship between earnings smoothing and cost of equity. Earnings aggressiveness has positive and significant effect on cost of equity. Earnings smoothing has positive but not significant effect on cost of equity.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela ]]>
<![CDATA[Ridwan Ridwan]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.149
<![CDATA[This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.]]>
<![CDATA[Pengaruh Corporate Governance, Kualitas Laba, Ukuran Perusahaan Terhadap Asimetris Informasi ]]>
<![CDATA[Dini Fadillah]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i1.202
<![CDATA[This study aims to examine the effect of corporate governance, earnings quality and firm size on asymmetric information. The sample used in this study was a company registered in the corporate governance perception index (CGPI) in 2014-2018 with a sampling method that is purposive sampling, so a sample of 16 companies was obtained. This study uses multiple regression data analysis techniques by comparing the adjusted R-square of each model used. The results showed that adjusted R-square corporate governance on companies registered with CGPI had a significant negative effect on asymmetric information. While adjusted R-square earnings quality has no effect on asymmetric information and also firm size has no effect on asymmetric information]]>
<![CDATA[Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018 ]]>
<![CDATA[Avina Putri Adam]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i1.219
<![CDATA[This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.]]>
<![CDATA[Pengaruh Usia Dan Religiusitas Terhadap Keyakinan Etis Pada Akuntan ]]>
<![CDATA[Azhari Pratama]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i1.220
<![CDATA[This research aims to determine the effect of age and religiosity on accounting student this study also one to prove the differences the ethical beliefs between the beginning level of student. The sample selection in this study used a purposive sampling method. The population this study are where the accounting student all the university in Padang with is consisted of 3249 population. Respondents in this study consisted of 356 respondents obtained using the Slovin formula from the total population. Data collection techniques used in this study were questionnaires. The result should that age also proves effect on ethical beliefs in accountants with a tcount of 3.739 <ttable 1.960, it can be said that the first hypothesis was accepted. While the results of religiosity testing are known not to have a positive effect on the ethical beliefs of accountants. With the value of tcount -4,900> ttable 1,960 so it can be said that the second hypothesis is rejected. From the result of data processing it is also known that there are differences in ethical beliefs between beginning level students and final level students. This research also proves the concept theory moral cognitive Kohlberg]]>
<![CDATA[Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor ]]>
<![CDATA[Rafli Raynaldi]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i3.283
<![CDATA[This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.]]>
<![CDATA[Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Motivasi Kerja Sebagai Variabel Pemoderasi ]]>
<![CDATA[Iqbal Maulana]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.306
<![CDATA[This study is a study that examines the effect of budget participation on managerial performance with work motivation as a moderating variable in public sector organizations in the Regional Work Units (SKPD) of Pesisir Selatan Regency at 2020. This study used a questionnaire survey method that was distributed to SKPD officials. The sampling technique was purposive sampling method. The data analysis technique uses the Moderated Regression Analysis (MRA) method. The results showed that: 1). Budget participation has a negative effect on managerial performance, 2). Pursuing motivation strengthens the effect of budget participation on managerial performance]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba ]]>
<![CDATA[Rahmadini Safitri]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.319
<![CDATA[The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan ]]>
<![CDATA[Ridho Irmas Ferdian]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.322
<![CDATA[This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.]]>
