Jurnal Eksplorasi Akuntansi (JEA)
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.
Articles
715 Documents
<![CDATA[Pengaruh Kompetisi Politik, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Opini Audit Terhadap Implementasi E-Government ]]>
<![CDATA[Sonia Oktaviani]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.284
<![CDATA[This study aims to determine the effect of political competition, local own-source revenue, general allocation funds, and audit opinions on the implementation of provincial e-Governments in Indonesia in 2011-2018. Data in this study uses secondary data from BPK, BPS, and KPU. The sampling technique uses a purposive sampling method with a total sample of 8 provinces in 5 years. Data analysis uses regression analysis. The results of this study indicate that (1) political competition has a negative and insignificant influence on e-government implementation, (2) Local original income has a positive and significant effect on e-government implementation, (3) general allocation funds have a positive and not significant effect on implementation e-government. (4) audit opinion does not significantly influence the implementation of e-government.]]>
<![CDATA[Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018 ]]>
<![CDATA[Marini Asjuwita]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.285
<![CDATA[This study aims to analyze the effect of environmental performance on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, analyze the effect of environmental costs on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, and analyze the influence of environmental performance and costs environment has a joint influence on the level of profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 ... The results of this sprove that (1) Environmental performance has no positive effect on prof tudy itability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. (2) Environmental costs do not have a positive effect on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018.]]>
<![CDATA[Pengaruh Pengendalian Intern, Tata Kelola Dan Gaya Kepemimpinan Terhadap Kinerja Pengelola Keuangan ]]>
<![CDATA[Lisa Intan Sari]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.287
<![CDATA[This study aims to analyze 1) the effect of supervision on the tinancial management performance, 2) Obtain empirical approval of the requirements for managing financial governance, 3) the influence of leadership style on the performance of financial managers. In this study using Causality Design. The population in this study is the Regional Work Unit (SKPD) in Solok Regency which collects 27 SKPD. The population in this study was 27 SKPD. The method of analysis is multiple linear regression. The result of the study found 1) Control of apprenticeship in support of financial management in the Regional Work Unit of the Solok Regency, 2) Governance supports of financial management of the Solok District Work Unit, 3) Leadership style that supports financial management in the Regional Work Unit of Solok Regency, 4) Together the internal control variables, governance and leadership style are jointly agrees on the performance of financial managers in the Solok District Work Unit.]]>
<![CDATA[Pengaruh Fungsi Audit Internal, Kompleksitas Perusahaan, Dan Risiko Perusahaan Terhadap Fee Audit ]]>
<![CDATA[Iffah Humaira]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.288
<![CDATA[This study aims to determine the effect of internal audit function, company complexity, and company risk on audit fees. The population in this study were Manufacturing companies listed on the Indonesia stockExchange (IDX) in 2015 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 46Manufacturing companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Regression Analysis with Random Effect Model (REM). The results showed that (1) the internal audit function, company complexity, and company risk simultaneously have a significant effect on audit fees, (2) the internal audit function had not significant effect on audit fees, (3) company complexity had a positive and significant effect on audit fees, and (3) company riskhad not significant effect on audit fees.]]>
<![CDATA[Pengaruh Karakteristik Auditor Terhadap Audit Report Lag ]]>
<![CDATA[Awin Saputra Daulay]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i3.289
<![CDATA[This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.]]>
<![CDATA[Pengaruh Ukuran Pemerintah, Opini Audit Dan Terpilihnya Kembali Kepala Daerah Sebelumnya (Petahana) Terhadap Audit Delay Pada Pemerintah Provinsi Di Indonesia ]]>
<![CDATA[Abriany Vanesha]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.291
<![CDATA[Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. This study aims to examine the effects of goverments size, audit opinion, incumbent on audit delay in indonesia. This study used 165 financial reports from 33 provincial goverment in indonesia from 2014-2018. Researc data was obtained from the financial audit agency and directorate general of financial balance. The dependent variable of this researc is audit delay. While the independent variables include the size of goverment, audit opinion dan incumbent. Multiple regresion analysis was used to tes the hypothesis. The test results show that audit opinion has a significant effect on audit delay. But size of goverment and incumbent does not have a significant effect on audit delay.]]>
<![CDATA[Pengaruh Elemen-Elemen Fraud Pentagon Terhadap Kecurangan Laporan Keuangan ]]>
<![CDATA[Alfamet Randa]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.292
<![CDATA[This study aims to determine the effect of pentagon fraud’s theory in detecting fraudulent financial reporting empirical studies on companies in property and real estate sector in Indonesia listed on the Stock Exchange in 2014-2018. The sampling technique used purposive sampling with the final sample of 18 companies. Data analysis used in this research is logistic regression analysis. The result of this research showed that : Pressure (ROA), Opportunity (BDOUT), Competence (DCHANGE) and Arogance (CEOPIC) have no significant effect on fraudulent financial reporting. While the Rationalization (Change of Auditor) has a significant effect on fraudulent financial reporting.]]>
<![CDATA[Pengaruh Jalur Pelaporan dan Power Distance Terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Annisa Annisa]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.293
<![CDATA[This paper aims at examining the effect of wrongdoing reporting channels (anonymous and non-anonymous). Intention to report fraud via anonymous reporting channel are hypothesized to be higher than through non-anonymous reporting channel. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 152 students of Undergraduate of Accounting in UNP. By using eight-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 intention to report fraud via anonymous reporting channel is higher rather than via non-anonymous reporting channel. 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.]]>
<![CDATA[Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba ]]>
<![CDATA[Bimahadi Razak]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.294
<![CDATA[This study examines the effect of female boards of director, female boards of commisiioners, and the quality of corporate social responsibility disclosure on earnings management. This research is a type of causative research. This population in this study are companies listed on Indonesia Stock Exchange (IDX) and publish sustainability reports in 2015-2018. The research sample was obtained using purposive sampling methodwhich resulted 76 observations. The dependent variable earnings management is measured using the discretionary accrual proxy of the Modified Jones Model (1991). The independent variable of female boards of director and female boards of commisiioners is measured using dummy variables, while the quality of corporate social responsibility disclosure is measured using the content analysis method adopted from the research of Anggraini and Djakman (2017). The results of this study explain that women boards of director, women boards of commissioners and the quality of corporate social responsibility disclosure have no significant effect on earnings management practices. For further research, it is better to focud in one industrial sector only, add other independent variables and increase the research time span so that it will give better results.]]>
<![CDATA[Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Jumlah Penduduk dan Luas Wilayah Terhadap Belanja Modal Pemerintah Daerah ]]>
<![CDATA[Bintang Marseno]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i4.295
<![CDATA[This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.]]>
