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 Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak ]]>
<![CDATA[Rafiko Ramadhan]]>;
<![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.v2i4.318
<![CDATA[Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba ]]>
<![CDATA[Rahmadini Safitri]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i4.319
<![CDATA[The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.]]>
<![CDATA[Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Rani Rani]]>;
<![CDATA[Nayang Helmayunita]]>
<![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.v2i4.320
<![CDATA[This study aims to examine the effect of changes in audit quality, company growth, and opinion shopping on going concern audit opinion acceptance. This type of research is a causative research. The population used in this research is all mining sector companies and the transportation sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study using purposive sampling technique, there are 60 mining companies and 35 transportation companies that are used as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange or the official website of each company. The analysis method used is the panel data regression method because it consists of several data and years. The results showed that company growth had a significant negative effect on going concern audit opinion acceptance, but audit quality and opinion shopping could not have a significant effect on going concern audit opinion acceptance.]]>
<![CDATA[Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan ]]>
<![CDATA[Reza Refki Tanggo]]>;
<![CDATA[Salma Taqwa]]>
<![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.v2i4.321
<![CDATA[The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan ]]>
<![CDATA[Ridho Irmas Ferdian]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v2i4.322
<![CDATA[This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.]]>
<![CDATA[Pengaruh Reputasi Underwriter, Reputasi Auditor, dan Ukuran Perusahaan terhadap Underpricing Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI ]]>
<![CDATA[Ary Syofian]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i1.331
<![CDATA[The purpose of this research is to examine the effect of underwriter's reputation, auditor reputation, and firm size on underpricing. This research is classified as causative research with a quantitative approach. The population are IPO companies listed on the Indonesia Stock Exchange period of 2014 to 2018. By using the purposive sampling method, there were 83 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 the company's official website. The Hypothesis were tests using multiple linear regression analysis. The results indicate that the underwriter's reputation has a significant negative effect on underpricing level, and the auditor's reputation and firm size has not effect on underpricing.]]>
<![CDATA[Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham ]]>
<![CDATA[Ramadhian Dwi Putra]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.332
<![CDATA[Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.]]>
<![CDATA[Pengaruh Skema Kompensasi dan Religiusitas Terhadap Penilaian Etis Manager atas Investasi Berlebihan Pada CSR ]]>
<![CDATA[Herman Muliawan]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.333
<![CDATA[This study aims to examine the effect of pay scheme and religiousity on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 57 people agreed in this study.Laboratory experiments with a 2 x 2 factorial design were carried out. 57 MM students participate in an experiment. Data analysis was done by using two-way ANOVA. is used at Hypothesis test. The results of this study conclude that pay scheme affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility with a significance value of the two-way ANOVA analysis test of 0.003<0.05. Religiousity affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The significance value of the two-way ANOVA analysis test was 0.000<0.05.]]>
<![CDATA[Pengaruh Debt Default, Financial Distress dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Modifikasi Going Concern ]]>
<![CDATA[Reza Purnama Eka Putri]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i1.334
<![CDATA[This study aims to test empirically the effect of debt default, financial distress and company size on the acceptance of going concern modification audit opinion. This research uses a quantitative approach with the type of causal research. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method obtained 95 samples. Default debt is measured by dummy variables. Financial Distress is measured by the Grover Model (2001). Company size is measured using LogNatural's total assets. And going concern modification audit opinion is measured using dummy variables. The results show that debt default and financial distress have a significant effect on going concern modification audit opinion acceptance, while company size has a significant negative effect on going concern modification audit opinion. Further research is expected to expand the object and year of research because this study only examines mining companies for the 2014-2018 observation year. For other research, it is expected to add independent variables so that the results are better.]]>
<![CDATA[Pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 ]]>
<![CDATA[Aulia Ramadhani]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i1.336
<![CDATA[The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.]]>
