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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 Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi pada Pemerintah Provinsi Se- Indonesia periode 2015-2019 Danil Sanjaya; Herlina Helmy
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.v3i2.369

Abstract

This study aims to determine the effect of Regional Original Income (PAD), regional Asset and Excess Budget Financing (SILPA) on Capital Expediture with Economic Growth 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 consisted 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 show that PAD has no significant effect on capital expenditure, Regional Wealth and SILPA have a significant effect and simultaneously independent variables have a significant effect on the dependent variable, Economic Growth strengthens the influence of PAD and SILPA on capital expenditure and Economic Growth weakens Regional wealth on Capital Expenditure.
Pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum, PAD, Sisa Lebih Pembiayaan Anggaran, dan Luas Wilayah terhadap Belanja Modal Alan Sepriadi; Erly Mulyani
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.v3i2.370

Abstract

The purpose of this study was to determine the effect of economic growth, general allocation funds, PAD, excess budget financing and area size on capital expenditures in district / city governments in Bengkulu. The population in this study were districts / cities in Bengkulu which consisted of 10 districts / cities during the 2015-2019 period. The method used in this study was the Jenuh method with the Eviews-9 software. The results of the study indicate that partially the variables of economic growth, general allocation funds, PAD, excess budget financing and area size do not have a significant positive effect on regional spending as an independent variable on capital expenditure in regencies / cities in Bengkulu.
Pengaruh Profitabilitas, Busines Risk, Growth of Assets, Operating Leverage terhadap Struktur Modal Anggraini Oktaviana; Salma Taqwa
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.v3i2.375

Abstract

Business competition today makes many companies strive to achieve their main goals. Maximizing company value is one of the main goals of every company. Maximizing company value by fulfilling company funds that come from internal and external sources of the company. Determination of the proportion of long-term debt and capital in its use as a source of a company has a company that is closely related to the capital structure. This study aims to see the effect of profitability, business risk, asset growth, operating leverage on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a sample size of 170 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Profitability has a negative and significant effect on capital structure (2). Business risk has a negative and insignificant effect on capital structure (3) Asset growth has a positive and insignificant effect on capital structure (4) Operating leverage has a negative and insignificant effect on capital structure
Pengaruh Karakteristik Dewan Pengawas Syariah terhadap Tingkat Financial Soundness Bank Syariah di Indonesia Tahun 2015-2019 Suci Oktamirza; Vanica Serly
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.v3i2.378

Abstract

This study aims to examine the effect of Shari’ah Supervisory Board characteristics on financial soundness of Islamic banks in Indonesia. This research was conducted by quantitavie method and used data of Islamic banks listed in Financial Service Authority of Indonesia (OJK) at 2015-2019. Total sample was 13 islamic banks for each period. This research used RGEC method as main and newest measurement financial soundness of Indonesian banks. This research also used CAMEL method and Z-Score method as a robustness or additional test. Characteristics of Shari’ah Supervisory Board in this research represented by board size, multi-position, board education levels and meeting frequency.The result of this this study conclude that board size only affects financial soundness of Islamic banks from GCG mechanism and Cash Adequacy Ratio aspects. And multi positions of board will affects financial soundness of Islamic banks from Non Performing Financing, Return On Assets and Operational Expense Toward Operational Income aspects. While, board education levels didn’t have any significant impact on financial soundness of Indonesian Islamic banks in every aspects of RGEC method. And the meeting frequency only affects financial soundness of Indonesian Islamic banks from Operational Expense Toward Operational Income aspects. CAMEL method as the first robustness test showed that all of Shariah Supervisory Board characteristics didn’t have any significant impact on financial soundness of Indonesian Islamic banks while, the Z-Score as the second additional test found that only multi position which was give a significant impact on financial soundness of Indonesian Islamic banks.
Pengaruh PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah Muhammad Nur Rafli; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.384

Abstract

The objective of this study is to determine the effect of of local revenue budgets (PAD), time over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure changes on local government in Sumatra. The sampling technique used is purposive sampling. The sample of this study using 51 districts/cities in Sumatra Island period of 2016-2019. The type of data used secondary data obtained from from local government financial report (LKPD) and the website of DJPK Kemenkeu RI. The analytical method used is panel regression. The results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while local revenue budgets (PAD) and fiscal stress does not significantly effect to budget social assistance expenditure changes on local government in Sumatra of 2016-2019.
Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing Fatimah Sa'diah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.385

Abstract

The purpose of this research is to examine the effect of tax avoidance, size of company and independent board of commissioners in the companies that implement policy of transfer pricing. The population of this research are companies engaged in agriculture sector, mining sector and basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period which total 152 companies. The sampling method was carried out by purposive sampling method, so 85 companies were obtained as research samples. The analytical method used logistic regression analysis. The results of this research indicate that 1) tax avoidance does not effect on transfer pricing 2) the size of company has a positive effect on transfer pricing 3) independent commissioners does not effect on transfer pricing. The contribution of the independent variable in explaining the dependent variable in the amount of 11,5%, while the remaining 88,5% explained by other variables outside the model.
Pengaruh Pengendalian Internal, Moralitas Individu dan Budaya Organisasi terhadap Kecenderungan Kecurangan Akuntansi Pemerintah Desa Ike Abdi Nurjanah; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.396

Abstract

This study aims to examine the effect of internal control, individual morality, and organizational culture on the tendency of accounting fraud. The population in this study were 51 villages in Dharmasraya Regency. The sampling method used is the total sampling method. Total sampling is a sampling technique where the number of samples is the same as the population. In this study, the data source used is the primary data source. Data collection techniques in this study using a questionnaire. The results of this study indicate that internal control and organizational culture have no effect on the tendency of accounting fraud and individual morality has a positive and significant effect on the tendency of accounting fraud.
The Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik terhadap Audit Delay: Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Halimah Eka Putri; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.419

Abstract

This research aims to examine the effect of profitability, firm size, and KAP size on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research sample was determined using the purposive sampling method with a total sample of 29 companies. 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 the profitability had a negative effect on audit delay, the firm size had a positive effect on audit delay, while the KAP size did not affect on audit delay.
Pengaruh Corporate Social Responsibility, Mekanisme GCG terhadap Manajemen Laba: Pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Rizki Zulkarnain; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.423

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, independent commissioner, audit committee and managerial ownership on earnings management. The data used in this study are annual and financial reports in manufacturing 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 195 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that the independen commissioner, the audit committee has no effect on earnings management and the CSR disclosure of managerial ownership has an effect on earnings management.
The Pengaruh Karakteristik Dewan Direksi Terhadap Financial Distress: Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019 Atikah Mauda; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.427

Abstract

The purpose of this study was to analyze the effect of directors remuneration, size of the board of directors , board of directors meeting frequency, profitability, and leverage on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2015 - 2019. The sampling method using purposive sampling method obtained by a sample of 110 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the directors remuneration, size of the board of directors has no effect on financial distress. Meanwhile, board of directors meeting frequency, profitability, and leverage affect financial distress.

Page 27 of 72 | Total Record : 715

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