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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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Pengaruh Tingkat Pendidikan, Indeks Prestasi Kumulatif, Dan Gender Terhadap Dilema Etika Abdul Hadi Asri; Efrizal Syofian; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.248

Abstract

This study aims to examine 1) The effect of education level on ethical dilemmas in accounting students at Padang State University, 2) The effect of cumulative achievement index on ethical dilemmas in accounting students at Padang State University, and 3) The influence of gender on ethical dilemmas in accounting students at Padang State University. This research is a type of causative research. This research uses a research instrument in the form of an ethical dilemma scenario with 213 respondents of accounting students. Data analysis techniques using the chi square test. The results of the study found that 1) The level of education was proven to have a significant positive effect on ethical dilemmas with the sig value of questions 1, questions 2, questions 3, and questions 4 in the ethical dilemma scenario of 0.028; 0.026; 0.003; 0.004 which is smaller than 0.05. 2) The cumulative achievement index is proven to have a significant positive effect on ethical dilemmas with a sig in question 1, question 2, question 3, and question 4 of 0.001; 0,001; 0,000; 0,000 <0.05. 3) Gender was not proven to have a significant positive effect on ethical dilemmas with the value of question 1, question 2, question 3, and question 4 in the ethical dilemma scenario of 0.234; 0.288; 0.510; 0.444> 0.05.
Pengaruh Faktor Finansial Dan Faktor Non Finansial Terhadap Kinerja Keuangan Pemerintah Desa Elmiza Elmiza; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.250

Abstract

This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / SiLPA) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 2016-2018. The data use secondary data. The sampling technique uses Simple Random Sampling method with a total sample of 47 villages with a period of time of 3 years. Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government. Village Expenditures Government had a positive and significant effect on the Financial Performance of the Village Government. Other Income, Extra Time Budget Calculation/SiLPA, Area of Village Area, Number of Population, Educational Background of Village Head, and Term of Office village head had no effect onthe Financial Performance of the Village Government.
Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Barat Helmi Melda; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.252

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja daerah serta analisis flypaper effect pada Pemerintah kabupaten/kota di Sumatera Barat. Populasi dalam penelitian ini adalah kabupaten/kota di Sumatera Barat yang terdiri dari 19 kabupaten/kota selama periode 2015-2018. Metode yang digunakan dalam penelitian ini adalah regresi berganda dengan perangkat lunak spss. Hasil dari penelitian ini adalah, pertama menunjukkan bahwa secara parsial variabel dana alokasi umum, dan alokasi khusus dan pendapatan asli daerah berpengaruh positif signifikan terhadap belanja daerah, sedangkan variabel dana bagi hasil tidak berpengaruh terhadap belanja daerah pada Kabupaten/Kota di Sumatera Barat. Serta hasil pengujian menunjukkan koefisien dana transfer lebih besar daripada koefisien pendapatan asli daerah yang menunjukkan bahwa terjadi flyapaper effect pada pemerintah kabupaten/kota di sumatera barat
Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Di Universitas Negeri Padang Muhammad Syahromi; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.253

Abstract

This study aims to determine how thefinancial performance before and after the application of thefinancial management patterns of public service agency (PK BLU) at Universitas Negeri Padang.This study usedquestionnairesand interviews to collect data. The population was academic community (students, lecturers, and university staffs) of Universitas Negeri Padang. We use convenience sampling method to select sample. The data was analyzed withseveral measurement methods: financial statements analysis and public satisfaction index.The results showed that the performance of Universitas Negeri Padangwas getting better after the application of PK BLU, even though the ratio was still not stable. While the level of community satisfaction after the implementation of PK BLU reached good satisfaction index 70.02. Based on theinterviews with lecturers and university staffs, theystated that PK BLU doesnot have a directly impact on students’ interest in the teaching and learning process but has an impact of the number of infrastructures to support the teaching and learning process. It concluded that there were manypositive changes after the implementation of PK BLU such as flexibility in financial management, financial planning, budget use, and financial reporting
Pengaruh Pengungkapan Identitas Etika Islam Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Nola Marka; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.254

Abstract

This research aims to examine the influence of Islamic ethical identity disclosure on Sharia banking financial performance in Indonesia. The samples used in this study were Indonesian sharia banks in 2015-2018 with a sampling method of purposive sampling, resulting in a sample of 11 companies. The identity of Islamic ethics is measured using the index of ethical identities and financial performance using Return On Equity, Return On Investment and Financing to Deposit Ratio. The analysis is done using multiple regression models. The results of this study show that: (1) The disclosure of Islamic ethics identities has a positive but insignificant impact on the ROE financial performance with a significance rate of 0.984. (2) Disclosure of Islamic ethics identity has negative and insignificant effect on the financial performance of ROI with significance level 0.065. (3) Disclosure of Islamic ethics identities has a positive and significant impact on the financial performance of FDR with the significance of 0.018.
Pengaruh Independensi, Pengetahuan Audit Dan Akuntabilitas Audit Terhadap Kualitas Audit Resya Aulia; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.255

Abstract

This research aims to know and test effect of independency, audit knowledge and accountability to audit quality (empirical study on West Sumatera Provincial inspectorate. This research is quantitative research. The population is APIP who work on West Sumatera Provincial inspectorate. The sample of this research includes 40 internal auditors. The data source is primer data. Data was collected by distributing questionnaire to the West Sumatera Provincial inspectorate. The method of data analysis is multiple regression to examine hypothesis 1, 2 and 3. The result of this research show that: (1) independency do not have a significant impact on audit quality, where t hitung < t tabel is 0,688 < 1,685 or sig 0,496 > 0,05, so hypothesis 1 is not accepted. (2) Audit knowledge do not have a significant impact on audit quality, where t hitung < t tabel is 0,515<1,685 or sig 0,610>0,05, so hypothesis 2 is not accepted. (3) Accountability do not have a significant impact on audit quality, where t hitung < t tabel yaitu 0,563 < 1,685 or sig 0,577 > 0,05, so hypothesis 3 is not accepted.
Pengaruh Kepemilikan Asing , Leverage, Cash Holdings Dan Debt Maturity Terhadap Kinerja Keuangan Perusahaan Murti Sari Dewi; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.258

Abstract

This study aims to examine the effect of foreign ownership, leverage, cash holding and debt maturity on financial performance in property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. This study is categorized as causative research. The population in this study are property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. By using purposive sampling method, there were 24 companies 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 foreign ownership, cash holding and debt maturity has no significant effect on financial performance, only leverage has significant effect on financial performance
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor Ranti Dewi Fortuna; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.259

Abstract

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.
Faktor Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Padang Berkarier di Lembaga Keuangan Syariah Lathifah Rahmi Rafiqa; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.260

Abstract

The purpose of this study is to explore the impact of Shari'ah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is 88 students at Padang State University. The data used is distributed to primary data respondents in the form of queries. The pseudo-analysis method used in this article is the analysis of multiple linear regression.The results of the study show that ideas do not affect the interests of the profession in the financial institutions, and the motivations of sharia accounting and the influence of interest in any profession in the non-Shariah financial institutions.
Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive Beni Rahman; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.261

Abstract

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures, female board of directors and female board of commissionerss on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the female board of directors has no effect on tax aggressive. While the female board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.

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