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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 Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing Lisa Assari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.308

Abstract

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.
Pengaruh Struktur Kepemilikan Perusahaan Dan Karakteristik Komite Audit Terhadap Keinformatifan Laba Akuntansi Maila Yanti; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.309

Abstract

Informativeness of accounting earnings is the ability of earnings in the level of decision making or return. This study aims to examine the effect of firm ownership structure , audit committee independence, financial expertise audit committee on earning informativeness. This research is a type of causal associative research with a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The Sample was selected using a purposve sampling method with a total sample of 34 samples. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that there was no influence of ownership structure and audit committee characteristics on earnings informativeness
Pengaruh Retaliasi Dan Power Distance Terhadap Niat Melakukan Whistleblowing Malwa Conella; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.310

Abstract

This study aims to test empirically about: 1) The effect of retaliation on the intention to do whistleblowing, 2) the effect of power distance on the intention to do whistleblowing. This type of research is classified as a quasi experiment. The data in the study were collected by distributing questionnaires online using google form to 152 accounting student class 2016 and 2017 from a university in the city of Padang. Data analysis was performed using ANOVA. The results of this study conclude that retaliation does not affect an individual in whistleblowing intentions, and power distance can affect an individual in whistleblowing intentions. This study focuses on the importance of the threat of retaliation to new employees in companies / public sector organizations, as well as the culture of an organization. This study uses accounting students as experimental subjects to examine the effect of retaliation and power distance on the intention to do whistleblowing
Pengaruh Pengungkapan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi Mahdy Ramadhana, Naufal; Angelina Setiawan, Mia
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.311

Abstract

The purpose of this research is to test empirically the effect of environmental cost disclosure on financial performance with environmental performance as a moderating variable. This research is a type of causative research. The data collection technique is literature study. Literature study is obtained from literature related to the problem to be studied. In this study, data were collected using the documentation method. The research sample was 36 manufacturing and mining companies listed on the Indonesia Stock Exchange, selected using the purposive sampling technique method, in which the population criteria were selected by companies listed in 2014, 2015, 2016, 2017 and 2018. SPSS version 22 was used to process data as well as test research hypothesis. This research found that disclosure of environmental costs has no effect on financial performance. Furthermore, environmental performance cannot moderate the effect of disclosure of environmental costs on financial performance
Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018 Novia Larasari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.312

Abstract

This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytical method used is content analysis. The research steps are: 1) identifying photos of people in the annual report, 2) grouping photos according to employees or non employees, only men, only women, or men and women together, 3) description of the number of photos according to group, 4) interpret the research results contained in the annual report. The results show that the description of gender in the annual report of the BUMN Service Sector Company does not support equality between men and women. Employee photos in the annual report are dominated by men compared to women. Through the analysis of gender photos described in the annual report, it was found that male gender dominated in terms of roles, places, clothes and body language. However, in the analysis of relative positions, men and women are shown standing or sitting the same
Pengaruh Struktur Kepemilikan Dan Karakteristik CFO Terhadap Konservatisme Akuntansi Peni Aliza; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.313

Abstract

In Indonesia, there are cases of failure in the application of accounting conservatism in manufacturing companies, one of which is PT. Tiga Pilar Sejahtera Food Tbk. which made a mistake in the presentation of financial statements. This error resulted in overstated profits in the year ended December 31, 2017. This indicates a failure in the application of accounting conservatism in manufacturing companies due to carelessness and management's interest in presenting financial statements, resulting in overstated net income. In this case, the company is considered to have excessive optimism in recognizing profit, which causes the value of profit to be greater than it should be. This study aims to see the effect of ownership structure and CFO characteristics on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 112 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Managerial ownership has a negative but insignificant effect on accounting conservatism with a significance level of 0.564. (2) Institutional ownership has a positive and significant effect on accounting conservatism with a significance level of 0.291. (3) The tenure of CFO has a positive and insignificant effect on accounting conservatism with a significance level of 0.804
Pengaruh Pengetahuan Peraturan, Komitmen Manajemen, Dan Lingkungan Birokrasi Terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa Muhammad Ikhsan; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.314

Abstract

This study aims to determine the effect of regulatory knowledge, management commitment, and the bureaucratic environment on budget absorption related to the procurement of goods / services in the government of Padang City. A sample of 82 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that regulatory knowledge does not affect budget absorption related to goods / services procurement. Management commitment has a positive and significant effect on budget absorption related to the procurement of goods / services. Meanwhile, the bureaucratic environment has no effect on budget absorption related to the procurement of goods / services
Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit Nada Pertiwi; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.315

Abstract

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements
Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat Witta Widiya; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.316

Abstract

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.
Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement Pinta Yunanico Pramuditha; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.317

Abstract

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

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