cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
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
 18   19   20   21   22 
Analisis Flypaper Effect Pada Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil, Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Provinsi Di Indonesia Haris Fadilah; Nayang Helmayunita
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.v2i3.273

Abstract

This study aims to look at the effect of the General Allocation Fund, Special Allocation Fund, Profit Sharing Funds and Regional Original Revenue towards the Regional Expenditure and to analyze the phenomenon of the flypaper effect on the Provincial Government in Indonesia. The population of this study was 34 provinces in all provinces in Indonesia. This study used the total sampling technique. The data used were the secondary data obtained from www.djpk.kemenkeu.go.id. The method used in this study was a multiple regression by using IBM SPSS 26 program. The results of this study indicated that DAU, DBH and PAD partially have a significant positive effect on the Regional Expenditure. However, the DAK variable has no effect on the Regional Expenditure. The coefficient of Balance Fund was greater than the PAD coefficient. In conclusion, there is a flypaper effect on the provincial government in Indonesia
Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress Rega Dwi Putra; Vanica Serly
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.v2i3.275

Abstract

The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress
Pengaruh Faktor Keuangan Dan Karakteristik Pemerintah Daerah Terhadap Financial Distress Yoli Wulandari; Fefri Indra Arza
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.v2i3.276

Abstract

This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure Radhiah Suri Utami; Henri Agustin
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.v2i3.277

Abstract

This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital disclosure
Evaluasi Keberhasilan Sistem Keuangan Desa Menggunakan Delone & Mclean Is Succes Model Nabilla Utmary; Henri Agustin
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.v2i3.278

Abstract

This study aims to evaluate the implementation of the Rural Financial System (Sistem Keuangan Desa or SISKEUDES). It also seeks to identify the factors that may effect the user satisfaction and actual use of SISKEUDES at the 55 villages in Pariaman City. The data used in this research is primary data obtained by spread the questionnaires to each villages government. This study using purposive sampling with a sample of 55 village tresuers/SISKEUDES operators. Data analysis technique using SmartPLS ver3.0 processed This study found that information quality has a positive effect on user satisfaction, and system quality, service quality has not effect on user satisfaction, while, user satisfaction also has not effect on actual use of SISKEUDES.
Analisis Representasi Gender Dalam Laporan Tahunan Bank Pembangunan Daerah Di Indonesia Putri Oktalia; Herlina Helmy
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.v2i3.279

Abstract

This study aims to provide analysis and understanding of gender representation in the annual report of the Regional Development Bank (BPD) in Indonesia. The objects of this research are PT Bank Aceh and PT Bank DKI Jakarta. The study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of PT Bank Aceh and Bank DKI. Data collection is done by documentation techniques by collecting photographs of humans in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) identifying photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) overview of the quantity of photos by group, 4) interpret the results of research found in the annual report. The results showed that gender portrayals in the BPD Aceh and DKI Jakarta annual reports did not support equality between men and women. Employee photos in the annual report are dominated by male gender compared to female. Through analysis of gender photographs described in the annual report it was found that male gender dominates in terms of roles, places, clothing and body language. But in the analysis of the relative position, men and women are shown standing or sitting equally.
Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan Fery Derianto; Fefri Indra Arza
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.v2i3.280

Abstract

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting
Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual Muhammad Nur Ihkwansyah; Nurzi Sebrina
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.v2i3.281

Abstract

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals
Analisis Penggambaran Gender Dalam Laporan Tahunan Pada Perusahaan Sektor Perkebunan Di Indonesia Tahun 2016-2018 Utari Wahyuli Purwasih; Herlina Helmy
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.v2i3.282

Abstract

This study proposes to provide analysis and understanding of gender representation in the annual report of plantation companies in Indonesia. The objects of this research are PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. This research uses descriptive qualitative with secondary data types obtained from the Annual Report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. Data collection is done by collecting techniques with photographs of people in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) evaluating photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) an overview of the number of photos by group, 4) interpret research results found in annual reports. The results showed that gender depictions in the annual report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology does not support equality between men and women. Photos of employees in the annual report are approved by male sex compared to women. Through analysis of sex photographs discussed in the annual report, it was found that sex was supportive in terms of role, place, clothing, and body language. But in the analysis of relative positions, men and women choose to stand or sit together
Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor Rafli Raynaldi; Mayar Afriyenti
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.v2i3.283

Abstract

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.

Page 20 of 72 | Total Record : 715

 18   19   20   21   22 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue