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Fefri Indra Arza
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Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
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INDONESIA
Jurnal Eksplorasi Akuntansi (JEA)
Published by Universitas Negeri Padang
ISSN : -     EISSN : 26563649     DOI : https://doi.org/10.24036/jea.v2i4.291
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x setahun pada bulan Februari, Mei, Agustus, dan November. Topik penelitian yang dapat dipublikasikan pada Jurnal Eksplorasi Akuntansi (JEA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah 8. Pendidikan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 745 Documents
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Pengaruh Tekanan Anggaran, Ambiguitas Peran, Opportunistic Behaviour, Dan Self Esteem Terhadap Budgetary Slack Jheny Steffani Steffani Gusti; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.157

Abstract

The purpose of this study was to determine the influence budgetary pressure, role ambiguity, opportunistic behaviour and self on the Budgetary slack. The population in this studyare all OPD in Bukittinggi as many as 29 OPD. The sample in this study using asampling technique total sampling. The methods use descriptive statistic analysis and multiple linear regression. The results showed that budgetary pressure has no effect onbudgetary slack. Role ambiguity has no effect on budgetary slack. Opportunistic behaviour has no effect on budgetary slack and also self esteem effected on budgetary slack
Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi M. Ardhy Erwanda; Henri Agustin; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.158

Abstract

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Islamic Financial Social Reporting (Ifsr) Pada Bank Syariah Di Indonesia Maulidya Wulandari; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.159

Abstract

This study was conducted to determine the effect of independent commissioners and directors on the disclosure of Islamic Financial Reporting (IFSR). Research on Islamic Financial Social Reporting (IFSR) can be said is a fairly recent research finding from a copy of research on ISR, GCG, and financial disclosure. For research in Indonesia, no research has been found that addresses the disclosure of IFSR in Islamic Banks. The IFSR is an index that covers all aspects of financial disclosure, governance, and Islamic social responsibility. The population of this study is Islamic banking in Indonesia, amounting to 12 banks which published annual reports from 2014-2018. Data collection method in this research is documentation study. Analysis of the data used is descriptive statistics, classic assumption tests, and for hypotheses using multiple linear regression analysis. The results of this study indicate that the number of independent commissioners and the number of directors has a positive effect on the disclosure of Islamic Financial Social Reporting (IFSR)
Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan Mardha Tillah; Nurzi Sebrina; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.160

Abstract

The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Atikah Juliani Putri; Henri Agustin; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.161

Abstract

This study aims to determine the effect of intellectual capital on firm value and profitability as an intervening variable. This research was conducted on finance companies listed on the Indonesia stock exchange in 2013-2017. The sample is determined by purposive sampling 48 finance companies are obtained. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7. The result of the research shows that (1) the intellectual capital positive effect on the firm value (2) the intellectual capital does no effect the firm value through profitability
Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching Faradina Zikra; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.162

Abstract

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..
Analisis Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Prita Oktavianty Puteri; Efrizal Syofyan; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.163

Abstract

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.
Pengaruh Locus Of Control, Turnover Intention, Komitmen Organisasi Dan Kecerdasan Emosional Spiritual Quotient (Esq) Terhadap Dysfunctional Audit Behavior Yulastri Herliza; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.164

Abstract

Dysfunctional audit behavior is the behavior of auditors in the audit process that is not appropriate or deviates from the standards set. The aim of the study was to determine: (1) the influence of locus of control on dysfuncional audit behavior, (2) the effect of turnover intention on audit behavior dysfuncional, (3) the influence of organizational commitment on dysfuncional audit behavior, (4) the influence of emotional, spiritual, quetiont intelligence (ESQ) against dysfuncional audit behavior.This research was conducted at the Republic of Indonesia BPK Representative auditor West Sumatra Province in 2019. The samples obtained were 44 auditors. The sample collection method uses total sampling technique. The data analysis technique used is multiple linear regression. The results showed (1) locus of control did not affect the dysfunctional audit behavior with a significance value of 0.012 <0.05, (2) turnover intention had a positive effect on dysfunctional audit behavior with a significance value of 0.003 <0.05 (3) organizational commitment had no effect towards dysfunctional audit behavior with a significance value of 0.249> 0.05 and (4) emostional spiritual quotient does not affect the bahaviour dysfunctional audit with a significance value of 0.716> 0.05.
Analisis Pengungkapan Standar Akuntansi Syariah Aaoifi Pada Bank Syariah Di Indonesia Dan Malaysia Periode Tahun 2017-2018 Fajar Yufrikal Azlan1; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.165

Abstract

This study aims to examine the compliance of AAOIFI sharia accounting standards disclosures in Islamic Banks in Indonesia and Malaysia in 2017 and 2018. This study measures compliance by looking at three Islamic banks' products in Islamic, mudaraba, and musharaka. Data was collected from the annual report of 12 Islamic commercial banks in Indonesia and 15 Islamic commercial banks in Malaysia for 2017 and 2018. The data collection method in this study is the documentation study. Analysis of the data used is descriptive statistics. This study found that the disclosure of Islamic banks related to murabahah, mudharabah and musyarakah is still relatively low. There was no difference in compliance levels between the two countries during the periods of 2107 and 2018. Among the three Islamic bank products, murabaha has the highest mean. In addition, Islamic banks in Indonesia as a whole have a higher level of disclosure than Islamic banks in Malaysia.
Pengaruh Independence Commitment Terhadap Niat Melakukan Whistleblowing Dengan Group Cohesion Sebagai Variabel Moderasi: Sebuah Studi Eksperimen Yulina Eka Safitri; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.166

Abstract

This study aims to empirically examine the effect of independence commitment on the intention to do whistleblowing with group cohession as a moderating variable. This type of research is classified as quasi-experimental with 2 x 2 factorial experimental design. Data in this study were collected using a questionnaire on 80 accounting students of the Faculty of Economics, State University of Padang. Data analysis was performed using One way ANOVA and MRA. The results of this study conclude that independence commitment influences whistleblowing intentions, while group cohession does not moderate the relationship between independence commitment and whistleblowing. This is evidenced by the hypothesis test, where the H1 significance value is 0.001 <0.005 and the significance value at H2 is 0.184> 0.005.

Page 10 of 75 | Total Record : 745

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