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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 Karakteristik Dewan Komisaris Terhadap Kemampuan Memprediksi Financial Distress: Studi pada Perusahaan BUMN Frans Dika Permana; Vanica Serly
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.v3i4.402

Abstract

This research aims to analysis the effect size of board commissioners, independent commissioners, competence of board commissioners and meeting frequency of board commissioners on financial distress. The data in study are annual report of BUMN companies in Indonesian registered at the ministry BUMN in 2015 – 2019. This research using purposive sampling method obtained by 175 sample from 35 companies conducted observations from 2015 – 2019, the hypothesis testing in this research using multiple linear regression analysis. The result of this research showed that the independent commissioners, competence of board commissioners and meeting frequency of board commissioners have significantly positive effect on financial distress.
Komponen-Komponen Other Comprehensive Income dan Relevansi Risiko Comprehensive Income Adrian Syah; Herlina Helmy
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.v3i4.408

Abstract

This study aims to examine the risk relevance net income, comprehensive income, and component-competent other comprehensive income. Specifically, this study investigates the risk relevance of net income volatility, comprehensive income volatility, and component-component other comprehensive income volatility on stock return volatility. The study population was finance and banking companies listed in Indonesia Stock Exchange period 2013-2017. Samples are selected with purposive sampling method. This study employed a quantitative method with simple linear regression because for variable tested had a number of different samples. The result of this research showed the risk relevance net income and comprehensive income can not be proven statistically. But of the five component of OCI only volatility change in the fair value of a financial instrument in a cash flow hedge are shown to have a significant positive effect on volatility stock return.
Pengaruh Ukuran Perusahaan, Reputasi KAP dan Good Corporate Governance terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Sartika Riyanda; 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.v3i4.411

Abstract

This study aims to determine the effect of firm size, reputation of public accounting firms, good corporate governance on non-financial companies listed on the Indonesia Stock Exchange. The population of this study is non-financial companies that have been late in submitting financial statements listed on the Indonesia Stock Exchange in 2017 – 2019. The sample is determined using the purposive sampling method as many as 24 companies. The results showed that the size of the company, the reputation of the public accounting firm and good corporate governance had no effect on the timeliness of submitting financial statements.
Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa Wahyu Ramadhan; Fefri Indra Arza
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.v3i4.415

Abstract

This study aims to determine the Effect of Competence, Internal Control System, Role of Village Apparatus and Quality of Financial Statement Presentation on Village Government Accountability in Managing Village Fund Allocation (ADD) (Empirical Study in Nagari district of Solok). The data in this study used primary data obtained from the village apparatus. The sampling technique used random sampling method. The sample used in this study were 24 nagari in the district of Solok and the respondents were village officials who worked in the Wali Nagari office as many as 72 village officials. The village apparatus consists of the Village Head, Secretary, and Treasurer. Data analysis using multiple regression analysis. The results of this study indicate that (1) Competence has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (2) Internal Control System has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD), (3) The role of Village Apparatus has a positive and significant effect on Village Government Accountability in Managing Village Fund Allocations (ADD), (4) Quality of Financial Statement Presentation has a positive and significant impact on Village Government Accountability in Managing Village Fund Allocations (ADD).
Analisis Prediksi Kebangkrutan pada Perusahaan Manufaktur Sub Sektor Food & Beverages Yang Terdaftar di Bursa Efek Indonesia: Menggunakan Model Altman, Springate, dan Grover Widia Nasmi; Mayar Afriyenti
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.v3i4.421

Abstract

The objective of this research is to determine (1) the prediction of bankruptcy of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange by using the Altman, Springate and Grover models in the 2016 to 2019 period, and (2) to find out the differences in the results of bankruptcy predictions, and also to determine the level of accuracy of the five models in predicting bankruptcy. Sampling method used Purposive Sampling with some criterias which produce 14 samples of food and beverages firms for 5 years of data observation. The results indicate that, first, by using the Altman models, it is predicted that two companies will experience bankruptcy. Altman model and Grover model predict three companies to go bankrupt, while the Springate model predicts four companies to go bankrupt. Second, there is no significant difference between the Altman, Springate and Grover models in predicting the bankruptcy rate of food and beverages sub-sector companies listed on the Indonesia Stock Exchange. Third, the Springate model is a model that has the highest level of accuracy in predicting the bankruptcy of the food and beverages sub-sector, which has an accuracy rate of 92.86%.
Pengaruh Tekanan, Peluang, Rasionalisasi dan Nilai Etika terhadap Intensi Kecurangan Karyawan: Studi Kasus pada Perusahaan BUMN Riski Hildayani; Vanica Serly
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.v3i4.422

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, and ethical values on employee fraud intentions in BUMN in Indonesia. This type of research is classified as survey research with a quantitative approach. The population in this study were employees of BUMN in Indonesia. The research sample was determined by purposive sampling method in order to obtain a sample of 65 employees in BUMN. The type of data used is primary data obtained from questionnaires. Data analysis using multiple regression, employee fraud intention as the dependent variable and pressure, opportunity, rationalization and ethical values as independent variables. The result of this study indicate that: (1) pressure has no positive significant effect on employee fraud intention, so hypothesis 1 is rejected, (2) opportunity has a significant positive effect on employee fraud intention, sho hypothesis 2 is accepted, (3) rationalization has a significant positive effect on employee fraud intention employee fraud, so hypothesis 3 is accepted, (4) ethical values do not have a significant negative effect on employee fraud intentions, so hypothesis 4 is rejected. So, it can be concluded that opportunity and rationalization have a significant influence on employee fraud intentions in BUMN.
Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Sharia Governance Terhadap Kinerja Bank Umum Syariah Ashry Salamayrika Rahmawaty; Nayang Helmayunita
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.v3i4.426

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the performance of Islamic commercial banks. This research is quantitative through time series and cross section data. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2015-2019. By using purposive sampling method, there are 8 Islamic commercial banks as research samples. Performance variables were measured using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The ICSR variable is measured using the ISR index and the Sharia Governance variable is measured using the number of Sharia Supervisory Board meetings. The analytical method used is multiple regression analysis. The results of this study indicate that ICSR has no significant effect on ROA, Sharia Governance has a positive and significant effect on ROA, ICSR has no significant effect on ROE, Sharia Governance has a positive and significant effect on ROE, ICSR has a positive and significant effect on NIM, Sharia Governance has a negative and significant effect on NIM, ICSR has no significant effect on CAR, and Sharia Governance has a significant and negative effect on CAR.
Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia Lila Afiska; Dian Fitria Handayani; Vanica Serly
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.v3i4.429

Abstract

This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, dan Leverage terhadap Manajemen Laba Yola Fionita; Halkadri Fitra
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.v3i4.430

Abstract

This study aims to examine the effect to institusional ownership, independent commissioners, audit commites, sales growth, and leverage on earnings management. The population used ini this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 companies using purposive sampling method. Hypothesis testing in this study uses multiple linear regression analysis.The result of this study indicate that institusional ownership, audit committee, sales growth, and leverage have no effect on earnings management, while independent commissioners affect earnings management. Simultaneously institusional ownership, independent commissioners, audit committees, sales growth, and leverage affect earnings management.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Tingkat Penghasilan Terhadap Kepatuhan Pembayaran Pajak Bumi Bangunan Irfan Donofan; Mayar Afriyenti
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.v3i4.435

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, service quality and income rate on land and building tax payment compliance in Payakumbuh. Researchers distributed questionnaires to Land and Building Taxpayers registered with the Regional Finance Agency with a total sample of 100 samples using the convenience sampling method. The results showed that taxpayer awareness and service quality had a positive and significant effect on compliance with land and building tax payments with a significance value of 0.001 and 0.000 which were smaller than 0.05. Meanwhile, income rate has no effect on compliance with land and building tax payments with a significance value of 0.162 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different sampling methods such as using the cluster sampling method.

Page 29 of 72 | Total Record : 715

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