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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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Manajemen Aliran Kas Dan Dampaknya Terhadap Nilai Perusahaan Dwi Widya Pratiwi; Nurzi Sebrina; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.204

Abstract

This study aims to determine the effect of cash flow management on firm Value. Researchers tested manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with a total sample of 101 samples using a purposive sampling method. In this study, the firm’s value is measured using Tobin's Q ratio. Analysis technique used Panel EGLS (Cross-section random effects) analysis. The first model investigates of the three component cash flow measures (days of sales outstanding, days of inventory outstanding and days of payable outstanding), and the last two models investigate the cash conversion cycle and operating cash cycle metrics, respectively. Thechange (Δ) in one variable for period t is that measured by the differences between at the end of the quarter and at the end of the previous quarter’s value. The results showed that days of sales outstanding, days of inventory outstanding, cash conversion cycle and operating cash cycle have a significant effect on firm value.
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Edo Anggara; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.205

Abstract

This study aims to empirically show the effect of of original local government revenue on local government scope, the dependence level of local government and audit findings against financial statements disclosure of local government. The sample selection uses the total sampling method. Original local government revenue is measured by using the natural logarithm of regional revenue, local government scope is measured by total local government assets in LKPD, dependency level of local government is measured by fund transfers divided by total revenue, audit findings are measured from the results of audits of the Indonesian Supreme Audit Institution on the internal control system of government (BPK). This findings show that the level of local government dependency has positive effect on the level of financial statements disclosure in local government. The findings with the sig value of 0,000 <0.05, and the calculated value of 3.785> tt table 2.006, it can be concluded that the H3 Hypothesis Accepted, and this study can contribute empirically by 28.91%. Meanwhile, the original local government revenue on local government scope variable, size of local government and audit findings do not affect the level of financial statement disclosure. The suggestions for further research are expected to improve the number of research samples and observation year. Moreover, the other variables can be used to measure the level of disclosure , and the data analysis techniques is qualitative using interview method to obtain information about disclosure of financial statement
Pengaruh Sifat Machiavellian Dan Power Distance Terhadap Keputusan Whistleblowing Hesti Eka Pratiwi; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.206

Abstract

A number of factors affects the auditors to report unethical behavior in their organizaton. Given the importance of the Machiavellian construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellian within the whistleblower context. We examine the effect of Maciavellian on whisleblowing, focusing on the underlying mechanism through which Machiavelian affects the decision of whistleblowing. Further, because higher Machiavellian are expected to be less likely to report wrongdoing, we examine the ability of an low power distance to increase whistleblowing decision. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 67 students of Undergraduate of Accounting in UNP. By using two-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The results of this research indicate that the auditors with high Machiavellian has no negative impact for whistleblowing decision. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Pembiayaan Utang Terhadap Transparansi Informasi Keuangan Daerah Via Website Intan Nurbaiti Fawziah; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.207

Abstract

The objective of this study determine the effect of Regional Orginal Revenue, General Allocation Funds, Special Allocation Funds, and Debt Financial Ratios to Transparency of Regional Financial Information via Website which is divided to two proxies namely Availability and Accessibility of Regional Financial Information via Website. Sample in this study is the district or city goverment in Indonesia in 2017. Sampling was conducted using a purposive sampling method. The type of data used is secondary data. Independent variable data were obtained from the BPK Audit Reports in 2017 and data obtained from the local goverment website. As for the dependent variable data obtained fro each official site of the local goverment. Data analysis technique used in this study are of two models, namely logistic regression analysis and multiple regression analysis. Result of the test show that Regional Original Revenue has no significant effect on the availability of regional financial via website, Regional Original Revenue has a significant effect on the accessibility of regional financial information via website. General Allocation Funds, Special Allocation Funds and Debt Financial Ratio also do not have a significant effect to availability and accessibility of regional financial information via website.
Analisis Gambar “Kesetaraan Gender” Dalam Dunia Digital: Sebuah Eksplorasi Pada Ikatan Akuntan Indonesia M. Ridho Hidayat; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.208

Abstract

The purpose of this study is to analyse how website of Institute of Indonesia Chartered Accountants contribute in gender equality of accounting profession in Indonesia. The processes of constructing and redesigning website and the selection of the images that appearing on it are analysed as important mechanism which not only reflect ‘realities’, but also contribute to proliferation diachronically existed power relations, gender inequalities, and gendered hierarchies. This study finds a proliferation of images of (accounting) women on structure of the profession even if men are still dominant. The outcome of this to encourage women participation in accounting profession. The empirical proof presented in this study, points toward a lack of images representing professional accounting women. But when women are represented, they are depicted in similar roles as like men roles. These findings explain that Institute of Indonesia Chartered Accountants has become progressive and attempted to reduce the exercises of gender inequality in the accounting profession and contribute to empower gender equality. This study argues that a proliferation in the representation of (accounting) women in Indonesia digital space would flourish a positive step towards the inclusion of women in the Indonesia profession.
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dan Kompleksitas Pemerintah Daerah Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah M. Saferi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.209

Abstract

This study aims to examine the effect of local revenue, size of local government, and complexities of local government on internal control weaknesses in West Sumatra province. This study is categorized as causative research. The population in this study are local governments of West Sumatra province of 2014 to 2017. By using purposive sampling method, there were 19 local goverments as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that local revenue, size of local government, and complexities of local government has no significant effect on internal control weaknesses of local governments.
Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating Narita Narita; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.210

Abstract

This study aims to examine the factors that affect earnings quality, namely investment opportunity sets that are moderated by conservatism in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The selection of a sample of 50 companies uses a purposive sampling method. This study uses the MRA (Moderated Regression Analysis) analysis technique for testing moderating variables by comparing the coefficient R² before and after the moderating variable. The results of this study indicate that the investment opportunity set does not significant affect on earnings quality. Conservatism is able to moderate the relationship between investment opportunity set and earnings quality, which is to strengthen the relationship between these variables. This is indicated by an increase in the coefficient value of R².
Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud Ranti Tri Annisa; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.211

Abstract

The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.
Pengaruh Fair Value Accounting Dan Dewan Komisaris Terhadap Earning Management Yang Dimoderasi Oleh Peran Syariah Restu Hanin Annisa; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.212

Abstract

The purpose of this study is to determine the effect of fair value accounting and board of commissioners on earnings management. The renewal of this study where the research also aims to determine the role of sharia in moderating the influence of fair value accounting and the board of commissioners on earnings management. Researchers tested banking companies listed on the Indonesia Stock Exchange in 2015-2018 with a total sample of 152 samples using a purposive sampling method. The results showed that fair value accounting and the board of commissioners had no effect on earnings management, where the probability value of both was greater than the level of significance (0.005). In addition, the results of the study stated that the role of sharia can reduce the effect of fair value on earnings management with a significance level of 10% (0.10). However, the role of sharia cannot actually reduce the influence of the board of commissioners on earnings management with a probability level greater than 0.005. Recommendations for further research are expected to be able to trace real earnings management because in this study only using accrual earnings management, then it is expected that the next researcher broadens the sample used and adds other variables that are considered to influence earnings management.
Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Rinaldi Rinaldi; Henri Agustin; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.213

Abstract

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment can not moderate the influence of budget goal clarity for budgetary slack.

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