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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 Probability to Audit dan Machiavellianism terhadap Tax Evasion: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padan Tari Julia Rahmah; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.337

Abstract

This study aims to analyze the effect of probability to audit and Machiavellianism on tax evasion behavior. There are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, named the economic approach (external factors) and non-economic approach which is the socio-psychological approach (internal factors). This study used a quasi-experimental design with 2x2 mixed factorial design to test the effect of probability to audit (external factors) and machiavellianism (internal factors) on tax evasion behavior. The hypothesis in this study tested by using repeated measures ANOVA. The results of this study indicate that subjects in a low probability to audit condition tend to commit tax evasion. Also, the results of this study found that there is no influence between a high-machiavellian subject and a low-machiavellian subject on tax evasion behavior. Furthermore, the results of this study found that there is interaction between probability to audit and machiavellianism on tax evasion behavior.
Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), dan Dana Bagi Hasil (DBH) terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran (SILPA) sebagai Variabel Pemoderasi pada Pemerintah Provinsi se-Indonesia Periode 2015-2019 Syofyan Yuliantoni; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.338

Abstract

This study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD), and Revenue Sharing Fund (DBH) on Capital Expenditures with Excess Budget Financing (SILPA) as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisting of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result showed that DAU had a significant effect on capital spending, PAD and DBH had no effect on capital spending, SILPA does not moderate DAU, PAD, and DBH on capital expenditures.
Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, dan Komite Audit terhadap Kualitas Audit Risti Fadhilah; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.339

Abstract

Abstract: This research will explain and show the effect of workload, auditor specialization, auditor rotation, audit committee as an independent variable on audit quality which is the dependent variable in manufacturing companies listed on the Bursa Efek Indonesia from 2015 to 2019. This research is important to do because the slow growth of competent public accountants is an important matter that must be considered, given the growing growth of investment activities which has an impact on the increasing need for public accounting services. Seeing from various phenomena of audit failure due to not being an independent auditor and seeing from the point of view of failures based on violations of the code of ethics in the form of inadequate evidence collection so that it is related to the level of workload experienced requires further study. The results of the research and testing of the hypothesis conducted show that the first hypothesis is accepted where there is a significant negative effect between the workload and the quality of the audit results. The second hypothesis is accepted where there is a significant positive effect of auditor specialization on audit quality. The third hypothesis is rejected where there is no significant effect of audit rotation on the audit results. The fourth hypothesis is rejected, where there is no influence from the audit committee on the quality of the audit results.
Pengaruh Remunerasi terhadap Kinerja ASN dengan Budaya Organisasi sebagai Variabel Moderating Sandri Niddin; Henri Agustin; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.340

Abstract

This study aims to examine the effect of remuneration on the performance of state civil servants with organizational culture as a moderating variable. This study used a survey research design with data analysis using Partial Least Square (PLS). Respondents in this study were civil servants at the Public Works and Spatial Planning Office; and the Department of Education and Culture, amounting to 136 people. The results showed that remuneration can improve employee performance. In addition, the results of the study cannot prove that organizational culture as a moderating variable can strengthen the effect of remuneration on the performance of state civil servants, because the organizational culture that is implemented is not yet strong
Pengaruh Strategi Bisnis dan Financial Leverage terhadap Manajemen Laba dengan Corporate Governance sebagai Variabel Moderasi Husnaini Dwi Wanri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.342

Abstract

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Nagari Annisa Maharani; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.343

Abstract

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.
Pengaruh Audit Tenure dan Auditor Switching terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia dengan Financial Distress sebagai Pemoderasi Dede Elevendra; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.344

Abstract

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.
Pengaruh Faktor Keuangan dan Faktor Non Keuangan terhadap Kinerja Pemerintah Daerah Nadila Sundari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.345

Abstract

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.
Pengaruh Pengadopsian XBRL terhadap Asimetri Informasi dengan CG sebagai Variabel Moderasi Dewi Purnama Sari; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i2.346

Abstract

This study investigates the impact of Exstensible Business Reporting Language (XBRL) adoption on information asymmetry, with Corporate Governance (CG) as moderating variabel. The purpose of this study was to analyze : (1) The impact of adoption XBRL on information asymmetry, (2) The impact of CG as moderating variable to strengthen impact of XBRL on information asymmetry. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection technique used in this study was purposive sampling technique. The research samples used 59 companies with observation sample was 259 samples. Methods of data analysis using eview9. The results of the study found that : (1) XBRL has a insignificant effect with a result of 0.232> 0.05, (2) GCG has a insignificant effect in moderating the XBRL relationship to information asymmetry with results 0.2833> 0.05.
Pengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Idris Fadhillah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.351

Abstract

The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 <0.05. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.

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