Jurnal Eksplorasi Akuntansi (JEA)
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.
Articles
715 Documents
<![CDATA[Pengaruh Struktur Kepemilikan dan Komisaris Independen terhadap Prediksi Financial Distress ]]>
<![CDATA[Aisyah Aisyah]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i3.576
<![CDATA[This research aims to analyze the effect managerial ownership, institutional ownership and independent commissioners on financial distress. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2020. Using a purposive sampling method we obtained 150 samples from 30 companies conducting observations from 2016 – 2020. This research uses multiple linear regression analysis for hypothesis testing. The result showed that the managerial ownership has a negative and significant effect on financial distress and institutional ownership has a positive and significant effect on financial distress. While independent commissioners have no significant effect on financial distress.]]>
<![CDATA[Pengaruh Tata Kelola, Komitmen Organisasi dan Reward terhadap Penerapan Anggaran Berbasis Kinerja pada Provinsi Sumatera Barat ]]>
<![CDATA[Yunisa Gusria Annur]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.579
<![CDATA[This study aims to obtain empirical evidence and determine the effect of governance, organizational commitment and rewards on the implementation of performance-based budgeting. The population in this study was OPD in West Sumatra Province with 100 samples taken. The sampling technique used total sampling. The source of data in this study is primary data with data collection techniques using questionnaires. The data analysis method in this study uses multiple linear regression analysis with the application of performance-based budgeting as the dependent variable and governance, organizational commitment and reward as independent variables. The results of this study indicate that governance, organizational commitment and rewards have no effect on the implementation of performance-based budgeting.]]>
<![CDATA[Pengaruh Tone at the Top dan Locus of Control terhadap Perilaku Disfungsional Audit: Studi Eksperimental pada Mahasiswa S1 Akuntansi Universitas Negeri Padang ]]>
<![CDATA[Destri Andriani]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.580
<![CDATA[The purpose of this study is to analyze the effect of tone at the top and locus of control on dysfunctional audit behavior. is study used a-quasi experimental desaign with 2x2 factorial design. The hypothesis in this study tested by using measures Two way ANOVA. The result of this study indicate that auditors will act dysfunctionally when he knows that tone at the top accepts the dysfunctional audit behavior. Also, the result of this study found that the auditor’s locus of control has an affect on dysfunctional audit behavior. Furthermore, the result of this study found that there is no interaction between tone at the top and locus of control on dysfunctional audit behavior.]]>
<![CDATA[Pengaruh Insentif dan Komitmen Organisasi terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Widy Amelia Putri]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.582
<![CDATA[This study aims to examine the effect of incentives and organizational commitment to whistleblowing intentions. This type of research is classified as a quasi-experiment. The data in the study were collected by distributing online questionnaires using google form to 126 accounting students class 2018 at the Faculty of Economics, Universitas Negeri Padang. The data used in this study is primary data. The experimental design used is a 2x2 factorial design. The results of the study were obtained from the use of Analysis of Variance (ANOVA). This study resulted in two findings. First, the study results indicate that individuals will do whistleblowing if there is an incentive. second, organizational commitment does not affect the individual's intention to do whistleblowing.]]>
<![CDATA[Respon Pemerintah Daerah Terhadap Instruksi Presiden (INPRES) No.7 Tahun 2015 Dalam Hal Peningkatan Transparansi Pengelolaan Keuangan Daerah ]]>
<![CDATA[Rizky Zikri Sandunaez]]>;
<![CDATA[Deviani Syafei]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i3.583
<![CDATA[This study aims to find out the response of district and city governments throughout Jambi Province to Presidential Instruction No. 7 of 2015 on Transparency of Regional Financial Information Management for fiscal year 2019-2020. The population in this study is all 11 (eleven) official websites of district and city governments throughout Jambi Province. The sampling technique used was saturated sampling technique, which is a sampling technique that uses all members of the population as a samples. The data used is secondary data in the form of data and information on regional financial management contained on the official website of district and city governments throughout Jambi Province. This study used 12 indicators requested based on Presidential Instruction No 7 of 2015. The findings showed that the response of the district city government in Jambi Province was still inadequate. The average openness index ranged from 11.8% in fiscal year 2019 and 8.93% for fiscal year 2020. Further research is expected to continue the research into a more detailed realm, such as conducting interviews and observations to find out the factors that cause the high and low level of transparency in regional financial management.]]>
<![CDATA[Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi ]]>
<![CDATA[Sri Novita]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.585
<![CDATA[This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.]]>
<![CDATA[Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating ]]>
<![CDATA[Rommy Septia Arifin]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i3.588
<![CDATA[This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.]]>
<![CDATA[Pengaruh Audit Jarak Jauh (Remote Audit) dan Jumlah Penugasan Auditor terhadap Kualitas Audit: Studi Empiris pada Perwakilan BPKP Provinsi Sumatra Barat ]]>
<![CDATA[Nurul Hanifah Putri]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.601
<![CDATA[This study aims to provide empirical evidence regarding the effect of remote audits and the number of auditor assignments on audit quality. The research method was verifiable with a quantitative approach. This study used multiple linear regression analysis to test the proposed hypothesis. The population in this study was all auditors who worked in the BPKP Representative of West Sumatra Province, with a total of 95 auditors. The sampling technique in this study was saturated sampling or census, therefore, the total sample used in this study was the total population. The data source in this study wash the primary data source, which was obtained by distributing questionnaires directly to research respondents. The results of this study showed that remote audits had a significant positive effect on audit quality, and the number of auditor assignments did not have effect on audit quality. For further research, it is expected to be able to examine other dependent variables besides audit quality, such as auditor performance and is expected to be able to add research data collection methods as well as using interview methods.]]>
<![CDATA[Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak ]]>
<![CDATA[Adibah Yahya]]>;
<![CDATA[Eva Gandawati Agustin]]>;
<![CDATA[Preatmi Nurastuti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i3.615
<![CDATA[Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax costs that should be paid by the company. The factor that influences it is mainly cost, because the greater the company's costs through capital intensity and inventory intensity, it will reduce the tax burden. Aggressive actions tend to be carried out by large companies. The purpose of this study was to determine how much the impact of firm size, capital intensity and inventory intensity on tax aggressiveness. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 134 research data. The method of analysis used multiple linear analysis. The results showed that simultaneously firm size, capital intensity and inventory intensity had an effect on tax aggressiveness. While partially firm size, capital intensity has no effect on tax aggressiveness, and inventory intensity has a positive effect on tax aggressiveness.]]>
<![CDATA[Pengaruh Kepemilikkan Manajerial, Ukuran Perusahaan, Perisai Pajak Non Hutang, dan Leverage Operasi terhadap Struktur Modal ]]>
<![CDATA[Putri Salsabila]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v4i4.618
<![CDATA[This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.]]>
