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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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Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015 - 2019 Rahmat Fauzi; Charoline Cheisviyanny; Dovi Septiari
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.v4i2.461

Abstract

This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.
Pengaruh Kekayaan Daerah dan Belanja Daerah terhadap Pengungkapan Internet Financial Reporting (IFR) pada Pemerintah Daerah Widya Putri; Mia Angelina Setiawan
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.v4i2.482

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the influence of regional wealth and regional expenditure on the disclosure of Internet Financial Reporting (IFR) in local governments. The population in this study is the district/city government in West Sumatra Province for the period 2018-2020 for 3 years. This study uses purposive sampling method in selecting the sample, with a sample size of 19 districts/cities in West Sumatra Province. The type of data in this study is secondary data obtained from BPK. Analysis of the data used is multiple regression analysis. The results of this study indicate that regional wealth has no effect on IFR disclosure, and regional expenditures have a negative and significant effect on IFR disclosure.
Pengaruh Collectivism, Herding Behavior dan Pemahaman Akuntansi terhadap Intensi Pengimplementasian SAK EMKM Puspa Rini; Eka Fauzihardani
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.v4i2.492

Abstract

This study aims to examine the effect of collectivism, herding behavior and accounting understanding on intention to implementation SAK EMKM. This type of research is classified as survey research with a quantitative approach. The population in this study were SMEs manager in Dumai City, Indonesia. The research sample was determined by purposive sampling method. The amount of samples in this study was 80 respondents. The statistic testing result showed that collectivism have no effect on intention to implementation SAK EMKM, but variable herding behavior and accounting understanding have positive significant effect on intention to implementation SAK EMKM.
Pengaruh Pendapatan Asli Daerah terhadap Belanja Barang dan Jasa dengan Budget Ratcheting sebagai Variabel Moderating Mariani Mariani; Vita Fitria Sari
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.v4i2.495

Abstract

This study aims to (a) determine the effect of Regional Original Income on goods and services expenditure (b) determine the Ratcheting budget in influencing the relationship of Regional Original Income with Goods and Services Expenditure. The population in this study is the APBD and LRA of the Regency/City Government of West Sumatra Province using the 2016-2019 time series obtained from djpk.kemenkeu.go.id. The data analysis technique used in this research is multiple regression analysis. From the results of this study, the value of t arithmetic < t table is 0.689 > 1.666 and a significant value of 0.448> 0.05, it can be explained that Regional Original Income does not affect the expenditure of goods and services. Then the test results on Budget Ratcheting decreased in Adjusted R Square from 42.4% in the first regression to 41.3% in the second regression. So it can be said that Budget Ratcheting weakens the relationship between Local Revenue and Expenditure on Goods and Services.
Pengaruh Tingkat Kinerja dan Manajemen Laba terhadapManajemen Kesan: Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2020 Nabila Amanda; Halmawati Halmawati
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.v4i2.496

Abstract

This study aims to determine the effect of financial performance and earnings management on impression management in the MD&A section of the annual report. The type of research used is associative-quantitative with multiple linear regression analysis. The population in this study are all manufacturing companies in the food and beverage sub-sector listed on the Indonesian’s Stock Exchange in 2017-2020. Sampling in this study used purposive sampling method and resulted in 84 research samples. impression management variables were analyzed through content analysis to measure the intensity of impression management. Financial performance variable is measured using return on assets (ROA). Earnings management variable is measured using discretionary accruals with modified Jones model. The results of this study prove that financial performance and earnings management have a negative effect on impression management in the MD&A section of the Annual Report.
Pengaruh Karakteristik Pemerintah Daerah dan Faktor Keuangan terhadap Kondisi Financial Distress di Indonesia Elfiyana Elfiyana; Fefri Indra Arza
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.v4i2.500

Abstract

This study aims to determine the effect of Regional Government Characteristics (Regional Financial Independence, Degree of Decentralization, and Population) and Financial Factors (Efficiency Ratio, Growth Ratio, and Effectiveness Ratio) on financial difficulties in Regency/City local governments in Indonesia in 2017-2019. . This study uses secondary data from BPK and BPS. The sampling technique used is a simple random sampling technique. So that obtained a sample of 170 districts and 54 cities per year. Data analysis is multiple linear regression analysis. This study found that (1) regional financial independence had a significant positive effect on financial distress, (2) the degree of decentralization had a significant negative effect on financial distress, (3) the population had a significant negative effect on financial distress, (4) the efficiency ratio had a significant positive effect on financial distress, (5) the growth ratio has a positive and insignificant effect on financial distress, (6) the effectiveness ratio has a positive and significant effect on financial distress
Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi Wahyu Puteri Dinanti; Salma Taqwa
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.v4i2.501

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack moderated by organizational motivation and commitment. This research was conducted in the regional organization Limapuluh Kota Regency. Respondents used in the study were the Head of OPD, Head of Finance and employees who play a role in the budgeting process, with a total of 93 respondents. Sample selection was done by using purposive sampling method. Data collection was done through a questionnaire. The analytical technique used in this research is Moderated Regression Analysis with IBM SPSS 25 software for windows. From the simple regression results, it produces one hypothesis that shows its effect on budgetary slack, namely: 1) budget participation has a positive and significant effect on budgetary slack. Meanwhile, the results of the moderating regression analysis show two hypotheses that have no effect on budgetary slack, namely: 2) the interaction between budgetary participation and motivation has a negative and insignificant effect on budgetary slack. 3) the interaction between budget participation and organizational commitment has a positive and no significant effect on budgetary slack.
Pengaruh Self Efficacy, Komitmen Organisasi dan Pelatihan terhadap Efektivitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah Mutia Wulandari; Mayar Afriyenti
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.v4i2.526

Abstract

This study aims to examine the effect of self efficacy, organizational commitment and training on the effectiveness of SAKIP implementation. This study uses agency theory and effectiveness theory. The population of this research is the Regional Apparaturs Organization (OPD) of Padang City and Pesisir Selatan Regency with purposive sampling method. The method of data collection is using a questionnaire that is distributed directly Respondents in this study were secretaries, heads of general and finance divisions in each agency within the Padang City Government and Pesisir Selatan Regency. Hypothesis testing using multiple linear regression analysis.The result showed that for Padang City self-efficacy and organizational commitment had no effect on effectiveness the implementation of SAKIP while, training has a significant effect on the effectiveness of implementation of SAKIP. And for Pesisir Selatan Regency, showed the results that self efficacy, organizational commitment and training has no significant effect on the effectiveness of implementation SAKIP.
Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial pada Perhotelan di Kota Padang Fardhila Amani; Halmawati Halmawati
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.v4i2.528

Abstract

This study aims to examine the effect of budget participation and organizational commitment on managerial performance. Type of this research is a quantitative research. The population in this study 37 hotels in the city of Padang. The sampling technique used the purposive sampling. This study uses subject data and the sources of the data of this research is the primary data. This study used a questionnaire survey method. The data analysis technique uses in this study are multiple linear regression analysis, with managerial performance as the dependent variable, budget participation and organizational commitment as the independent variable. The results of this study indicate that budget participation and organizational commitment has positive significant influence of managerial performance.
Pengaruh Market Share dan Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah di Indonesia Ellis Al Shadeni; Erinos NR
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.v4i2.531

Abstract

Financial performance is an activity of analyzing financial statements that is to see how far the company has carried out its duties in accordance with the established financial implementation rules. The purpose of this study is to determine the effect of market share and intellectual capital with the VAIC method, there are VACA, VAHU and STVA on the financial performance of Islamic banking. This study uses quantitative data using multiple linear regression data analysis. The population in this study were Islamic banks registered in Indonesian banking in 2014-2019. The results of this study indicate that the market share has no significant effect on the financial performance of Islamic banking. VACA, VAHU and STVA has no significant effect on the financial performance of Islamic banking.

Page 32 of 72 | Total Record : 715

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