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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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Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham Ramadhian Dwi Putra; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.332

Abstract

Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.
Pengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Idris Fadhillah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.351

Abstract

The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 <0.05. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.
The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures Gipson Guido Turnip; Nelvirita Nelvirita; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.357

Abstract

This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures
Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah Fauziah Fitri; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.362

Abstract

The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.
Pengaruh Tata Kelola Perusahaan dan Volatilitas Arus Kas terhadap Persistensi Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Yuni Maya Sari; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.365

Abstract

The study aims to test empirically the effect of corporate governance: independent board of commissioners, audit committee, managerial ownership and cash flow volatility on earnings persistence. 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 purposive sampling method, 83 samples were selected. Earnings persistence is measured using measurements in research by Lipe (1990) and Sloan (1996). Independent board of commissioners, audit committee and managerial ownership are measured using measurements in research by Khafid (2012). And cash flow volatility is measured using measurements in research by Fanani (2010). The result show that the independent board of commissioners, audit committee and managerial ownership have no significant effect on earnings persistence and cash flow volatility has no significant effect on earning persistence. For further research, it is hped that this object can be reproduced and the research year because in this study it only examines manufacturing companies for the 2015-2019 observation year. In addition, further research can look for othe independent variabels if later doing the same research. The reaserch conducted is expexted to add independent variabels so that the results will be better.
Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing Fatimah Sa'diah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.385

Abstract

The purpose of this research is to examine the effect of tax avoidance, size of company and independent board of commissioners in the companies that implement policy of transfer pricing. The population of this research are companies engaged in agriculture sector, mining sector and basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period which total 152 companies. The sampling method was carried out by purposive sampling method, so 85 companies were obtained as research samples. The analytical method used logistic regression analysis. The results of this research indicate that 1) tax avoidance does not effect on transfer pricing 2) the size of company has a positive effect on transfer pricing 3) independent commissioners does not effect on transfer pricing. The contribution of the independent variable in explaining the dependent variable in the amount of 11,5%, while the remaining 88,5% explained by other variables outside the model.
Analisis Prediksi Kebangkrutan pada Perusahaan Manufaktur Sub Sektor Food & Beverages Yang Terdaftar di Bursa Efek Indonesia: Menggunakan Model Altman, Springate, dan Grover Widia Nasmi; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.421

Abstract

The objective of this research is to determine (1) the prediction of bankruptcy of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange by using the Altman, Springate and Grover models in the 2016 to 2019 period, and (2) to find out the differences in the results of bankruptcy predictions, and also to determine the level of accuracy of the five models in predicting bankruptcy. Sampling method used Purposive Sampling with some criterias which produce 14 samples of food and beverages firms for 5 years of data observation. The results indicate that, first, by using the Altman models, it is predicted that two companies will experience bankruptcy. Altman model and Grover model predict three companies to go bankrupt, while the Springate model predicts four companies to go bankrupt. Second, there is no significant difference between the Altman, Springate and Grover models in predicting the bankruptcy rate of food and beverages sub-sector companies listed on the Indonesia Stock Exchange. Third, the Springate model is a model that has the highest level of accuracy in predicting the bankruptcy of the food and beverages sub-sector, which has an accuracy rate of 92.86%.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Tingkat Penghasilan Terhadap Kepatuhan Pembayaran Pajak Bumi Bangunan Irfan Donofan; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.435

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, service quality and income rate on land and building tax payment compliance in Payakumbuh. Researchers distributed questionnaires to Land and Building Taxpayers registered with the Regional Finance Agency with a total sample of 100 samples using the convenience sampling method. The results showed that taxpayer awareness and service quality had a positive and significant effect on compliance with land and building tax payments with a significance value of 0.001 and 0.000 which were smaller than 0.05. Meanwhile, income rate has no effect on compliance with land and building tax payments with a significance value of 0.162 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different sampling methods such as using the cluster sampling method.
Pengaruh Internal Control dan Audit Eksternal terhadap Manajemen Laba Akrual dan Riil Faisal Hadi; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.480

Abstract

This study aims to examine how the influence of Internal Control and External Audit on both types of earnings management, namely accrual earnings management and real earnings management. The population of this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample was determined using purposive sampling method with a total sample of 80 companies. The data used is secondary data obtained from the company's annual report. The analytical method used is multiple regression analysis. The results showed that internal control and external audit had no effect on accrual earnings management, while internal control had a negative effect on real earnings management and external audit had a positive effect on real earnings management.
Persepsi Stakeholders Tentang Pengajaran Akuntansi Pemerintahan; Hambatan Dan Tantangan Vita Fitria Sari; Mayar Afriyenti; Fefri Indra Arza
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 8, No 2 (2018): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011024520

Abstract

This research aims to explore stakeholders’ perception towards government accounting subject education in public and private universities in Padang City as a part of regional management reforms. The purpose of this study to investigate stakeholders’ perception toward government accounting subject in the accounting curriculum; the level of lecturers’ teaching interest towards government accounting subject; the existence of teaching resources; and the suitability between users’ need and content of government accounting subject in higher education. Data was collected by questionnaire sent to stakeholders which consist of lecturers, students, and users and analyzed by using statistic descriptive. The results of this study found that government accounting subject already offer in accounting curriculum both bachelor and diploma degree on public and private university joined this study; but unfortunately government accounting subject only take 3 or 4 credit hours from total hours; less than 4% from total accounting curriculum. This study also found lack of lecturers teaching interest, also conventional learning method and resources for this subject. Fortunately, the content of government accounting subject in universities already suitable with users’ need. Some obtacles and challenges has been identified in this study can be condisered as recommendation in developing future government accounting education in university.
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