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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 715 Documents
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Konstruksi Independensi Auditor Dalam Perspektif Syariat Islam Yuhardiansyah Yuhardiansyah; Herlina Helmy; Salma Taqwa
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.v1i4.177

Abstract

This study aims to prove scientifically about (1) the perspective of Muslim auditors in interpreting auditor independence, (2) a comparison of ways to interpret independence, between Muslim auditors and non-Muslim auditors, and (3) values that weaken and values that reinforce auditor independence.The research method used is interpretive qualitative, the concept of independence is explored using Blumer's symbolic interaction approach or Chicago School of Symbolic Interactionism (CSSI). Interview methods with several Muslim and non-Muslim auditors were used to collect data. Triangulation is used to test the validity of the interview data, while coding of the data is used to simplify the process of data interpretation. The results of this study are, (1) the definition of independence based on the perspectives of Muslim and non-Muslim auditors includes attitudes and patterns of relationships, (2) Islamic values related to social values contained in Islamic Sharia’ which can weaken independence and strengthen independence.
Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang Ragil Gusfiardi1; Charoline Cheisvyanny; Vita Fitria Sari
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.v1i4.179

Abstract

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.
Faktor Faktor Yang Mempengaruhi Mahasiswa Dalam Pemilihan Karir Menjadi Auditor Pada Instansi Pemerintah Dan Swasta Sutan Pandilon; Charoline Cheisvyanny
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.v1i4.180

Abstract

This study aims to analyze the factors which influence accounting students in choosing accounting career as auditor at both private and government instutions. The factors are financial reward, work environment, labor market consideration, social values, professional recognition, family environment, and personality. The population in this study is accounting students in state and private university of Indonesia. 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 177 respondents. The method of analysis is multiple linear regression analysis. The results showed that work environment, social values, professional recognition, and family environment have no significant effect on career selection as auditor. While the financial reward, labor market consideration, and personality have a positive significant effect on career selection as an auditor.
Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi Isfan Fajar Satrya; Herlina Helmy; Salma Taqwa
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.v1i4.181

Abstract

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.
Pengaruh Pembayaran Utang Pasca IPO Terhadap Pertumbuhan Perusahaan Ana Inelia; Nurzi Sebrina
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.v1i4.183

Abstract

This study to examine the effect of post-IPO debt payments on firm growth. Research is a causative research, the population are the companies which listed on the Indonesia Stock Exchange in 2013-2017, there are 64 companies as research samples that obtained from www.idx.co.id, method used is multiple linear regression analysis. The results showed that DER has a significant effect, which means that a high level of leverage can be proven to increase the motivation of companies to use IPO funds to pay debts and interest spread has no significant effect. It means that a high level of interest spread cannot explain firm motivation using IPO funds to pay down debt. high retiring has no significant effect, which means that a high debt payments cannot prove an increase in firm growth and the low retiring has no significant effect, meaning that low debt payments cannot explain the increase in firm growth. POSTIPO which has no significant effect, that means that post-IPO conditions cannot prove a better long-term operating performance and POSTIPO * HR has no significant effect, which means the reaction conditions post-IPO with a high level of debt payments cannot prove that long-term operating performance length is better.
Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017 Atikah Wulandari; Salma Taqwa
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.v1i4.184

Abstract

The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.
Pengaruh Informasi Investasi Dan Overconfidence Terhadap Eskalasi Komitmen Annisa Rysdi Edfa; 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.v1i4.186

Abstract

This study aims to examine the effect of investment information and overconfidence in the commitment escalation. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 64 people agreed in this study. The hypothesis of this study is managers who experience negative investment information will tend to escalate commitments than managers who receive positive investment information managers with overconfidence will tend to escalate commitments than managers with underconfidence. Laboratory experiments with a 2 x 2 factorial design were carried out. 64 MM and MPdE students—as proxies of project managers—participate in an experiment. One-way ANOVA is used at Hypothesis test. Results that showed significant investment information on the escalation of commitments with a significance value of the One Way ANOVA analysis test of 0.00 <0.05. Overconfidence does not affect managers' decisions in escalating commitments in this study. The significance value of the One Way ANOVA analysis test was 0.74> 0.05.
Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit Miranty Eka Oktavia; Herlina Helmy
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.v1i4.187

Abstract

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount -2,268 < ttable 2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable 2,048407 in sig 0,662 > α 0,05.
Penerapan Model Utaut (Unified Theory Of Acceptance And Use Of Technology) Untuk Memahami Niat Dan Perilaku Aktual Pengguna Go-Pay Di Kota Padang Mutiara Indah; Henri Agustin
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.v1i4.188

Abstract

This study aims to find evidence that the model UTAUT (Unified Theory of Acceptance and Use of Technology) is a conceptual framework to explain the acceptance and use of Go-Pay as one of the mobile payment services in the city of Padang. The data used in this research is primary data obtained by distributing a questionnaire online. This study using purposive sampling with a sample of 150 respondents who have used Go-Pay.Analysis of the data used in this research is Structural Equation Modeling (SEM). Data analysis techniques using SmartPLS ver.3.2.8 processed. This study found evidence that performance expectancy, social influence and positive effect on behavioral intention; facilitating condition and behavioral intention to use behavior has a positive effect, while the effort expectancy negatively affect behavior intention.
Pengaruh Rasio Hutang, Profit Margin Dan Ukuran Perusahaan Terhadap Financial Distress Norisa Putri; Erly Mulyani
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.v1i4.189

Abstract

This study aims to examine the effect of debt ratio, profit margins, and firm size on financial distress. This research is classified as causative research. The population in this study is the main sector companies listed on the Indonesia Stock Exchange in 2013-2017. The sample collection technique in this study used a purposive sampling method, then 25 companies were obtained as a research sample. Financial distress variable is measured using the Zmijewsky Score model, debt ratio variable is measured by debt to total assets, profit margin variable is measured by net profit margin and firm size variable is measured by log of total assets. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel regression analysis. The empirical results of this study indicate that the debt ratio has a positive and significant effect on financial distress, profit margins have a negative and significant effect on financial distress, and firm size has a negative and significant effect on financial distress

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