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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 Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensioal Tahun 2018 - 2020 Muhammad Raihan Hendasri; Salma Taqwa
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.v4i3.545

Abstract

This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.
Pengaruh Perencanaan Anggaran dan Lingkungan Birokrasi terhadap Penyerapan Anggaran: Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Tanah Datar Syaza Furqana; 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.v4i3.546

Abstract

The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency 2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside the model.
Pengaruh Penerapan Anggaran Berbasis Kinerja dan Penerapan Good Governance terhadap Akuntabilitas Kinerja Instansi Pemerintah Nadira Hilmi Israr; Efrizal Syofyan
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.v4i4.550

Abstract

The study aims to determine the effect of performance-based budgeting implementation and good governance implementation on the government performance accountability. The type of research used in this study is quantitative by using multiple linear regression with SPSS 25. The research result from regression analysis, performance-based budgeting implementation and good governance implementation had positive effect on the government performance accountability. In line with there was R2of 0,509 or 50,9%. It meant the contribution from performance-based budgeting implementation and good governance implementation reflected the government performance accountability of 49,1% while the rest of 49,1% was explained by other variables outside the research.
Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating Wulan Rahmadini; Eka Fauzihardani
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.v4i3.551

Abstract

This study aims to analyze the effect of audit fees, time budget pressure and auditor rotation on audit quality with auditor experience as a moderating variable. In this study, auditors who worked at 7 Public Accounting Firms (KAP) in Padang City were used as respondents. The number of samples used in this study were 60 respondents. The data processing method uses multiple linear regression analysis. Statistical test results show that audit fees have no effect on audit quality and the time budget pressure variable has a negative effect on audit quality and auditor rotation has a positive effect on audit quality. Auditor experience as a moderating variable can moderate the relationship between audit rotation and audit quality, while auditor experience does not moderate audit fees and time budget pressure on audit quality.
Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi Achdy Muhadis; Vanica Serly
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.v4i4.552

Abstract

This study describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.
Analisis Pengaruh Efektivitas, Efisiensi, dan Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) Kota Bukittinggi Tahun 2010-2019 Titi Andriza; Nelvirita Nelvirita
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.v4i3.553

Abstract

The purpose of this study is to find out how the relationship between the effectiveness, efficiency and contribution of the tourism sector to the local revenue of the city of Bukittinggi from 2010 to 2019. The research population is all taxes and levies on the tourism sector of the city of Bukittinggi using the sample technique method. This study uses a quantitative method with a descriptive approach and correlation test. The novelty of this research is to examine the relationship of each independent variable to the dependent variable so that it explains in more detail the relationship/relationship. The results show that the effectiveness of the tourism sector in Bukittinggi City has an average effectiveness level of 88% which is classified as effective and has a negative perfect linear relationship to local revenue, the efficiency of the tourism sector in Bukittinggi City has an average efficiency level of 14% classified as efficient and has Positive perfect linear relationship to local revenue and contribution of the tourism sector Bukittinggi City has an average contribution rate of 43% which is classified as making a good contribution and has a perfect linear relationship to local revenue.
Pengaruh ROE, ROA, EPS dan DER terhadap Harga Saham dengan PER sebagai Variabel Moderasi: Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia Amelia Prasetya; Halkadri Fitra
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.v4i4.554

Abstract

The purpose of this research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of PER in moderating the effect of ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 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 data processing techniques such as Uji Moderasi Residual.
Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Arus Kas Masa Depan pada Perusahaan BUMN yang terdaftar di BEI Tahun 2016 - 2020 Srikintan Srikintan; Mia Angelina Setiawan
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.v4i4.557

Abstract

The current study aims to to achieve empirical evidence concerning the potential of net profits and cash flow operations to predict future cash flows and which ability to be taken into consideration superior in predicting future cash flows. The population are the indexed company of country -Owned organisations at the IDX in 2016 – 2020. The sampling method used the purposive sampling that produced 85 for a 5-year observation. Analysis was based on, secondary data types obtained from the legitimate website of IDX. The analysis that produced used multiple linear regression analysis. The results of this analysis imply that net profits has the ability to predict future cash flows while cash flow operastions are not longerable to predictfuture cash flows for BUMN companies at the IDX . This Assessment also indicates that the ability of net profits greater than operating cash flow to predicting future cash flows.
Pengaruh Religiusitas dan Machiavellian terhadap Kecenderungan Kecurangan Akuntansi Ninda Vacumi; 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.v4i3.566

Abstract

The purpose of this study was to determine the effect of religiosity and machiavellianism on the tendency of accounting fraud. The population in this survey is the work unit of regional apparatus organizations in the Lima Puluh Kota Regency, totaling 27 SKPD, and the interviewees are office managers, managers of finance divisions, and technical implementers of each SKPD. The research design in this study is a quantitative approach using primary data. Primary data was obtained by distributing the survey directly to 81 respondents. We then analyzed the data using multiple linear regression techniques. The results of this study are (1) religiosity has a negative and significant effect on the tendency of accounting fraud in the Regional Apparatus Work Unit (SKPD) of Lima Puluh Kota Regency, (2) Machiavellian has a positive and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Lima Puluh Kota Regency.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Putra Putra; Mia Angelina Setiawan
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.v4i3.567

Abstract

This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.

Page 34 of 72 | Total Record : 715

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