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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 Pelatihan Auditor, Tekanan Waktu, dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat Okmi Elfia; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.476

Abstract

This study aims to examine the effect of auditor training, time pressure, and professional skepticism on the auditor's ability to detect fraud. Population in this study were the auditors of the BPK RI Representatives of the Province of West Sumatra, while the sample in this study was the auditors of the BPK RI Representatives of the Province of West Sumatra a total of 38 people. The sampling method used is total sampling. Sources of data in this study are primary data and data collection techniques using questionnaires. The results of this study indicate that auditor training has a positive effect on the auditor's ability to detect fraud, while time pressure and professional skepticism have no effect on the auditor's ability to detect fraud. Therefore, auditors are advised to attend training more often so that their ability to detect fraud will also improve.
Pengaruh Internal Control dan Audit Eksternal terhadap Manajemen Laba Akrual dan Riil Faisal Hadi; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.480

Abstract

This study aims to examine how the influence of Internal Control and External Audit on both types of earnings management, namely accrual earnings management and real earnings management. The population of this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample was determined using purposive sampling method with a total sample of 80 companies. The data used is secondary data obtained from the company's annual report. The analytical method used is multiple regression analysis. The results showed that internal control and external audit had no effect on accrual earnings management, while internal control had a negative effect on real earnings management and external audit had a positive effect on real earnings management.
Pengaruh Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Budget Ratcheting Sebagai Variabel Moderating Aisyah Nur Hidayah; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.485

Abstract

The place of research is in the office of the Regency/City Government of West Sumatra Province. The research sample is LKPD time series data in the form of district and city APBD and LRA in West Sumatra Province from 2016-2019. The approach uses moderated regression analysis (MRA). The study concluded that the ratcheting effect occurred on the PAD budget. Ratcheting effect occurs in capital expenditures, PAD does not affect Regional Expenditures. Budget ratcheting weakens the relationship between Regional Original Revenue and Regional Expenditure.
Pengaruh Informasi Akuntansi, Persepsi Risiko dan Citra Perusahaan dalam Pengambilan Keputusan Investasi di Masa Pandemi Covid-19 Fradella Anggraini; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.486

Abstract

Investment decisions are policies used in the use of existing company funds on assets that are expected to provide future benefits with a certain level of risk. The purpose of this study was to determine whether accounting information, risk perception, and company image have a significant influence on investment decision making during the Covid-19 pandemic. This study uses quantitative research methods. The population in this study are investors who are registered in the BEI Investment Gallery, Faculty of Economics, Padang State University. The sample in this study used the Simple Random Sampling technique, the number of samples in this study was 110. The data was collected using questionnaires distributed online. The data were analyzed using descriptive analysis, Data Quality Test, Classical Assumption Test and Multiple Linear Regression Analysis. The results show that 1) accounting information influences investment decisions during the covid 19 pandemic, 2) risk perception affects investment decisions during the covid 19 pandemic, 3) company image affects investment decisions during the covid 19 pandemic. Based on the conclusions above, some suggestions can be given as follows: 1) For further researchers, it is expected to distinguish respondents who have become stock investors in the capital market or each who have not become investors, 2) It is hoped that further researchers will examine more deeply about the factors that influence investment decisions during the COVID-19 pandemic.
Pengaruh Sensitivitas Industri, Umur Perusahaan, dan Kinerja Lingkungan terhadap Pengungkapan Informasi Lingkungan (Studi Empiris padaPerusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Pratiwi Wirmaningsih; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.491

Abstract

This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 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 industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.
Potensi Pendapatan Retribusi Parkir Dari Sudut Pandang Juru Parkir Liar di Kota Padang Tahun 2021 Awandra Firson Sedenel; Charoline Cheisviyanny; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.493

Abstract

This research is based on the phenomenon of illegal parking that often occurs in Padang City. The purpose of this study is to calculate the potential parking retribution in Koto Tangah District which has not been included in the list of government parking potentials and to explore fairness of illegal parking activity from illegal parking officers point of view in Koto Tangah district. The approach used in this study is qualitative approach. The Data was collected by using interviews, observation, and documentation (triangulation). The sample of this research is illegal parking officers in Koto Tangah district. The results of this study found that (1) Koto Tangah district has a large potential for retribution, (2) Illegal Parking Officers in Koto Tangah district feel satisfied and justified with the parking system they run without government's agreement.
Pengaruh Love of Money dan Sifat Machiavellian terhadap Kecenderungan Fraud Accounting dengan Gender sebagai Variabel Moderasi Annisa Erma Ayunda; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.498

Abstract

This study aims to analyze the effect of love of money and machiavellian on the tendency of accounting fraud with gender as a moderating variable. This research is an associative causality study with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University and Andalas University. The number of sample members was determined through the slovin formula so that 166 respondents were obtained. The sample in this study was S1 Accounting students entering 2018 at Padang State University and Andalas University with the condition that they had passed business ethics courses and the accounting profession and auditing courses. The data collection method used a questionnaire distributed via google form. The data used in this study is primary data. The hypothesis in this study was tested using moderated regression analysis (MRA). The results show that love of money has no effect on the tendency of accounting fraud, Machiavellian has a positive effect on the tendency of fraud accounting, and gender is not able to moderate love of money and Machiavellian on the tendency of fraud accounting.
Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Perubahan Belanja Modal Afan Fernando; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.407

Abstract

This study aims to determine the extent to which financial autonomy, surplus accumulation and excess budget calculations product can affect changes in the capital expenditure budget of district/city governments in Sumatra. The population in this study is the Regency/City in Sumatra in 2016-2019. This study uses secondary data. The sampling technique used purposive sampling technique with a sample of 51 districts/cities with a period of 4 years. Data analysis used panel data regression analysis. The results showed that financial autonomy, surplus accumulation had an effect on changes in capital expenditures. Meanwhile, the remainder of the calculation of the budget and gross regional domestic product has no effect on changes in capital expenditures.
Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Bank Syariah Rizki Audio; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.443

Abstract

This study aims to examine the effect of the characteristics of the board of directors on the performance of Islamic banks. This study examines the characteristics of the board of directors in proxy size of the board of directors, remuneration of the board of directors, frequency of board of directors meetings, age of the board of directors, educational background of the board of directors. This study uses a sample of Islamic banking registered with the OJK from 2015-2016. The results of this study found that the remuneration of the board of directors has a positive effect on the performance of Islamic banks, while the size of the board of directors, the frequency of board of directors meetings, the age of the board of directors, the educational background of the board of directors does not affect the performance of Islamic banks.
Pengaruh Struktur Kepemilikan terhadap Financial Distress: Studi Empiris Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019 Anja Suryadi; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.413

Abstract

The purpose of this study is to examine the influence of ownership structure to financial distress. The independent of this study are foreign ownership, institutional ownership, and state ownership. The data in this study are annual reports of BUMN companies in Indonesia that listed in Indonesia Stock Exchange (BEI) in 2015-2019. Total samples are 105 companies. This study used purposive sampling as the sampling method and multiple linear regression as the data analysis. The results of this study indicates that the foreign ownership, institutional ownership, and state ownership have no significant influence to likelihood of financial distress.

Page 31 of 72 | Total Record : 715

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