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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 Intelllectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan: Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2020 Faulin Adelina; Fefri Indra Arza
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.v3i3.432

Abstract

This study was to determine the influence of intellectual capital and corporate social responsibility on firm value. This research method is quantitative. The population in this study is the mining sector companies on the Indonesia Stock Exchange from 2018 to 2020. The sample of this study was determined by purposive sampling. Data analysis techniques for hypothesis testing using multiple regression analysis. The results show that intellectual capital has no significant effect as well as corporate social responsibility on firm value. This is due to the low interest of investors in other aspects outside of physical and financial assets. investors are more focused on maximizing profit as a short term goal. it can be suggested that: (1) Companies should increase their assets to increase company size so that companies have more financial funds to manage their IC performance and create more added value, and (2) For future researchers, it is recommended to increase the number of sample companies, adding other variables and using other proxies in further research.
Faktor Determinasi Kualitas Audit: Pada Perusahaan BUMN di Indonesia Tahun 2015-2019 Friscilia Meila Anggina; Charoline Cheisviyanny; Dovi Septiari
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.v3i3.440

Abstract

This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality. This research was conducted on BUMN companies in Indonesia in 2015-2019 and the research sample was determined using the purposive sampling method so that 46 sample companies were obtained. The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan Shindy Putri Pramesti; Alfian Misran
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.v3i3.449

Abstract

This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2018. The sample was selected using purposive sampling method and obtain of 52 local government financial statements. The analysis technique used on this study is multiple linear regression by SPSS 25 program. The result showed the variable intergovernmental revenue have effect on the level of mandatory disclosure. Variable regional wealth, regional expenditure and human development index do not have effect on the level of mandatory disclosure. This study also indicate that average of mandatory disclosure in South Kalimantan province is 77,98%.
Pengaruh Intergovernmental Revenue, Kekayaan Daerah dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal (Studi Empiris pada Kabupaten/Kota di Sumatra Barat) Hikmah Fuji Astuti; Erinos NR
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.v3i3.383

Abstract

This study aims to examine the effect of intergovernmental revenue, regional wealht and financing surplus budget of capital expenditure. Population in this study were districts/cities in West Sumatera Province in 2015-2019. The analytical tool used in this study Is multiple linear regression analysis. The results of this study indicate that intergovernmental revenue and regional wealth has positive significant influence of capital expenditure. Financing surplus budget doesn’t significant influence of capital expenditure.
Pengaruh Faktor Keuangan dan Karakteristik Pemerintah Daerah Terhadap Financial Distress (Studi Empiris Kabupaten/Kota di Provinsi Aceh Tahun 2015-2019) Rahima Zakia; 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.v3i3.387

Abstract

This study is a quantitative research that aims to obtain empirical evidence about the influence of financial factors (effectiveness ratio, efficiency ratio, solvency ratio and growth ratio) and characteristics of local government (decentralization degree, complexity of local government, area size and audit opinion) on local government financial distress in districts and cities in Aceh Province for the period 2015-2019 for 5 years. The data was obtained from the BPK and BPS. This research used a total sampling method with total sample of 23 districts / cities and used binary logistic regression analysis for analysis of the data. The value of desentralization degree and complexity of local government has a negative and significant effect on financial distress and the value of growth ratio has a positive and significant effect on financial distress. While the value of solvency ratio and area size has no significant effect and positive on financial distress and the value of effectiveness ratio, efficiency ratio and audit opinion has no significant effect and negative on financial distress.
Pengaruh Tunneling Incentive, Mekanisme Bonus, dan Leverage Terhadap Keputusan Perusahaan Melakukan Transfer Pricing: pada Perusahaan Manufaktur, Perkebunan, dan Pertambangan Al Hafizil Azhar; 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.v3i3.395

Abstract

The purpose of this study was to examine the effect of tunneling incentives, bonus mechanisms and leverage on transfer pricing decisions. This research includes causative research. The population used in this study are manufacturing, mining and plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used in this research is purposive sampling technique. There are 54 manufacturing, mining and plantation companies that are used as research samples. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is a quantitative method. The results show that the bonus and leverage mechanisms do not have a positive effect on transfer pricing, but the tunneling incentive variable has a positive effect on transfer pricing.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Laba dan Arus Kas terhadap Kondisi Financial Distress: Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Hanifa Ramadhany; Efrizal Syofyan
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.v3i3.404

Abstract

This study aims to determine the effect of company size, company age, profit, and cash flow on financial distress conditions carried out by manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method consisted of 46 companies. The results showed that firm size, profit and cash flow has a negative effect on financial distress conditions. While the age of the company has no effect on the condition of financial distress.
Faktor - Faktor Yang Mempengaruhi Kesiapan Aparatur Desa dalam Implementasi Pengelolaan Keuangan Dana Desa pada Masa Pandemi Covid-19 Wahyu Ramadhan; Fefri Indra Arza
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.v3i3.409

Abstract

This study aims to determine the effect of communication, human resource competence, resistance to change and leadership commitment to the readiness of the apparatus in managing village funds during the pandemic. The population of this research is all Nagari apparatus in XX Koto District. The sample used is 72 respondents with total sampling technique. This study uses quantitative methods by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that communication and resistance to change have no significant effect on the readiness of village officials in managing village funds during the pandemic, while human resource competence and leadership commitment have a significant positive effect on the readiness of village officials in managing village funds during the pandemic.
Pengaruh Ukuran Pemerintah Daerah, Umur Pemerintah Daerah, Status Pemerintah Daerah, Jumlah Penduduk, Jumlah SKPD, Belanja Pegawai dan Leverage Terhadap Kemandirian Keuangan Daerah Inul Rofiq; Fefri Indra Arza
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.v3i3.414

Abstract

This study aims to determine the effect of the size of the local government, the age of the local government, the status of the local government, the total population, the total of SKPD, employee expenditure and leverage on regional financial independence. The population in this study is Regency/City in West Sumatra Province in 2015-2019. This study uses secondary data. The sampling technique used the Total Sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis used multiple linear regression analysis. The results of the study indicate that the status of local government, population and leverage affect regional financial independence. Meanwhile, the size of the local government, the age of the local government, the number of SKPD and employee expenditures have no effect on regional financial independence.
Pengaruh Penerapan Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Non Keuangan Ninda Novita Yoza; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.398

Abstract

This study aims to determine the effect of implementing good corporate governance and ownership structure on company profitability. The independent variables are the board of commissioners, the board of directors, the audit committee, managerial ownership, and institutional ownership. While the dependent variable is the company's profitability. The sample used is non-financial companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2017-2019. The statistical method used is multiple linear regression analysis. The results showed that the board of commissioners had a negative and insignificant effect on the company's profitability, the board of directors and the audit committee had a positive and significant effect on the company's profitability, managerial ownership and institutional ownership had a positive and insignificant effect on the company's profitability.

Page 28 of 72 | Total Record : 715

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