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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 Kecerdasan Emosional, Kecerdasan Spiritual, dan Locus of Control terhadap Kecenderungan Kecurangan Akuntansi Gian Javier Fausta; Nelvirita Nelvirita
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.v4i2.536

Abstract

The purpose of this study was to examine the effect of emotional intelligence, spiritual intelligence, and locus of control on the tendency of accounting fraud. The population in this study is the regional work unit in Tanah Datar Regency, totaling 24 SKPD, and the respondents are the head of the office, the head of the finance department, and staff from each SKPD. The research design used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 72 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) emotional intelligence has no effect on the tendency of accounting fraud in the Regional Work Unit (SKPD) of Tanah Datar Regency, (2) spiritual intelligence has a negative and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency. (3) Internal locus of control has no effect on the tendency of accounting fraud in the regional work unit (SKPD) of Tanah Datar Regency.
Pengaruh Informasi Akuntansi, Risk Perception dan Herding terhadap Keputusan Investasi Chika Yanda Permata Putri; Erly Mulyani
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.v4i2.548

Abstract

This research aimed to examine the effect of accounting information, risk perception, and herding on investors' investment decisions in the capital market. A quantitative method was employed by the authors in this research. The researchers utilized questionnaires to collect the data. There were 96 investor respondents who participated as a research sample in this study. The respondents in this study are investors registered in securities companies in the capital market and several investment galleries. The researchers used SPSS as statistical test software to process research data. Meanwhile, the reliability and validity tests were used by researchers to test whether the research questionnaire was valid and reliable. The researchers conducted hypothesis testing, multiple linear regression analysis, and classical assumption test as research analysis methods. The findings of this study show that investors' investment decisions in the capital market are positively influenced by herding and accounting information. Meanwhile, investors' investment decisions in the capital market are not significantly influenced by perceived risk.
Pengaruh Pengalaman Kerja, Akuntabilitas dan Tekanan Waktu terhadap Kualitas Audit Internal: Studi Empiris pada Perusahaan BUMN dan BUMS di Kota Padang Patricia Monita Malau; Efrizal Syofyan
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.v4i2.555

Abstract

This study aims to determine the effect of work experience, accountability and time pressure on the quality of internal audits in BUMN and BUMS companies in Padang City. The sampling technique in this study used purposive sampling method. Based on certain criteria. Obtained a sample of 45 respondents. The statistical method used is multiple linear regression. The results showed that the contribution of the independent variable was only 10.3% of the dependent variable. The result of hypothesis testing is that t is small from t table so that work experience, accountability and time pressure have no significant effect on the quality of internal audits in BUMN and BUMS companies in Padang City. For further researchers, it is recommended to use different variables and expand the research sample.
Pengaruh Sistem Pengendalian Internal dan Kejelasan Sasaran Anggaran terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Karimun Reza Pridima Putri; 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.v4i2.565

Abstract

The purpose of this study was to examine the effect of the internal control system and the clarity of budget targets on managerial performance. The population in this study is the regional work unit in Karimun Regency, totaling 27 SKPD, and Respondents in this study were the head of the office, secretary and head of the field at the SKPD. The type of research used in this study is a quantitative approach using primary data. Primary data was obtained by distributing questionnaires directly to 81 respondents. The data was then analyzed using multiple linear regression techniques. The results of this study are (1) the internal control system has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD), (2) the clarity of budget targets has a positive effect on managerial performance in the Karimun Regency Regional Apparatus Work Unit (SKPD).
Faktor-Faktor yang Mempengaruhi Kualitas Pengungkapan Laporan Keuangan dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten dan Kota di Indonesia Yuni Yuni; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.466

Abstract

This study aims to determine the effect of regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue on the quality of disclosure of financial statements on local government websites. This research is a causative research. The population and sample of the study are the financial statements of district and city governments in Indonesia in 2019. The sampling technique used is purposive sampling. The type of data is secondary data. The collection technique is carried out by the documentation method, namely collecting local government financial report data and reviewing each local government website. The data analysis method used is multiple regression analysis with regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue as the dependent variable and the quality of disclosure of financial statements on local government websites as independent variables. The results showed that audit opinion and local revenue had an effect on the quality of disclosure of financial statements on local government websites, while regional spending, administrative age, regional wealth, per capita income did not affect the quality of disclosure of financial statements on local government websites.
Pengaruh Penerapan Sistem Akuntansi Keuang Daerah, Komitmen Organisasi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Reza Ilham Putra; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.479

Abstract

This study aims to determine the effect of application of regional financial accounting systems, organizational commitment and internal control systems on the quality of the financial statements of the local government of Solok City. This study uses primary data obtained by distributing questionnaires to 24 SKPD within the Solok City Government with a total of 48 questionnaires distributed and each SKPD consisting of 2 samples. The sample in this study are employees who are responsible for making local government financial reports. The selection of respondents using purposive sampling method. The results of the study indicate that The SAKD variable has an effect on the LKPD quality variable. The organizational commitment variable has no effect on the LKPD quality variable. SPI has no effect on the quality of LKPD.The results of this study can be used as an evaluation and consideration for the SKPD of Solok City in the process of preparing financial reports in order to achieve good quality financial reports. This can be done by improving the implementation of the regional financial accounting system properly.
Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dan Asimetri Informasi terhadap Pencegahan Fraud Nur Azizah; Erinos Erinos
Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i4.494

Abstract

This study aims to examine the effect of implementing the government's internal control system (SPIP) and information asymmetry on fraud prevention. This type of research is classified as quantitative research. The data in this study were collected by distributing questionnaires directly to 26 OPDs in South Solok Regency. The data used in this study is primary data. The data collection technique used a questionnaire consisting of 3 respondents in each OPD so that the questionnaires distributed were 78 questionnaires. The analytical method used is Multiple Linear Regression Analysis using SPSS version 24.00. The results showed: The Government Internal Control System (SPIP) had a significant positive effect on fraud prevention, but information asymmetry had an effect on fraud prevention.
Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM Kota Padang Dewi Wulandari; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.535

Abstract

This study aims to determine the factors that influence the implementation of SAK EMKM on UMKM in the city of Padang. The data used in this study are primary data sourced from questionnaires given to the owners of UMKM in the city of Padang. Testing is done by using regression. The results showed that simultaneously the independent variables consisting of socialization of SAK EMKM, utilization of information technology, accounting knowledge, education level of the owner, omzet and length of business did not significantly affect the dependent variable, namely the implementation of SAK EMKM. Partially, the socialization of SAK EMKM and the owner's level of education have a positive effect on the implementation of SAK EMKM. While the use of information technology, accounting knowledge, omzet and length of business have no significant effect on the implementation of SAK EMKM in Padang City.
Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Panji Mustipa Arbi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.542

Abstract

This study aims to examine the effect of real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.
Pengaruh Komitmen Manajemen, Lingkungan Birokrasi, dan Pengetahuan Peraturan terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa Nindy Okniafita; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.544

Abstract

This study aims to determinate the effect of management commitment, bureaucratic environment, and the regulatory knowledge on budget absorption related to the procurement of goods/services in the government of Pariaman City. A sample of 88 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that management commitment does not effect budget absorption related to goods/service procurement. Bureaucratic environment has a positive and significant effect on budget absorption related to the procurement of goods/services. Mean while, the regulatory knowledge has no effect on budget absorption related to the procurement of goods/services.

Page 33 of 72 | Total Record : 715

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