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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 Kepribadian Extraversion dan Neuroticism Terhadap Kecenderungan Tindakan Fraud Accounting Nanda Putri; Nayang Helmayunita
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.v4i4.626

Abstract

This study aims to analyze the effect of extraversion personality and neuroticism on the tendency of accounting fraud. This research is an associative causality study with a quantitative approach. The number of sample members is determined through the slovin formula. The samples in this study were undergraduate Accounting students in 2018 at Padang State University, Andalas University, and Bung Hatta University on the condition that they had passed courses in business ethics and the accounting and auditing professions. The data collection method used a questionnaire distributed through google form. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis with IBM SPSS 25. The results showed that extraversion personality had a significant effect on the tendency of accounting fraud. Meanwhile, neuroticism has no effect on the tendency of accounting fraud.
Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon Yolanda Sari Hendra; Deviani Deviani
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.v4i4.635

Abstract

This study aims to examine the elements of the fraud pentagon, namely pressure, rationalization, opportunity, competence, and arrogance against plagiarism of accounting students. This type of research is quantitative research. The population in this study were students of the S1 Accounting Study Program, Faculty of Economics, Universitas Negeri Padang with a total sample of 47 people. The sampling technique used is purposive sampling. Sources of data in this study are primary data and secondary data. Primary data obtained from answers to questionnaires that have been distributed to respondents. Secondary data was obtained from the Department of Accounting, Faculty of Economics, Universitas Negeri Padang, this data was the result of a research proposal turnitin. This research model uses multiple linear regression analysis. The result of this study indicate that pressure, rationalization, opportunity, and arrogance do not affect plagiarism of accounting students. However, the competence influence plagiarism of accounting students.
Pengaruh Inventarisasi, Kompetensi Aparatur, dan Pengendalian Internal terhadap Optimalisasi Pengelolaan Barang Milik Daerah Listiani Listiani; Henri Agustin
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.v4i4.637

Abstract

This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.
Pengaruh Fee Audit, Ukuran KAP, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan Wikky Lendika Putra; Nelvirita Nelvirita
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.v4i4.658

Abstract

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on audit quality. This research was conducted at financial sector company listed on the Indonesia Stock Exchange from 2018-2020. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis.The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between workload and the quality of the audit results. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is rejected where there is no influence between audit fees and the quality of audit results. the second hypothesis is rejected where there is no influence between the size of the auditor's public accounting firm on audit quality. the third hypothesis is rejected where there is no influence between workload on audit quality.
Pengaruh Kepemilikan Manajerial, Komisaris Independen, Financial Distress terhadap Pengungkapan Sukarela Asih Pratiwi; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.472

Abstract

This study aims to examine the effect of Managerial Ownership, Independent Commissioner, Financial Distress on Voluntary Disclosure in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a total sample of 170 samples using purposive sampling method. The analysis was performed using multiple linear regression models. The results of this study indicate that: (1) Managerial Ownership has a negative and insignificant effect on the structure of Voluntary Disclosure (2). Independent Commissioner has a negative and significant effect on Voluntary Disclosure (3) Financial Distress has a positive and significant effect on Voluntary Disclosure.
Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba Tiara Tri Amanda; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.527

Abstract

This study aims to examine the effect of profit growth, capital structure, and liquidity on earnings quality. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample was determined based on the purposive sampling method, in order to obtain 65 companies. The source of data in this study is secondary data, that obtained using the documentation observation method at www.idx.co.id. The data analysis technique used is multiple linear regression. The results of this study indicate that profit growth has no effect on earnings quality, while capital structure has a significant negative effect on earnings quality and liquidity has a significant positive effect on earnings quality.
Pengaruh Financial Distress dan Corporate Social Resposibility terhadap Konservatisme Akuntansi Muhammad Nur Caniago; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.572

Abstract

The financial report is a description of the company's performance. This study aims to determine the effect of financial distress and corporate social responsibility on accounting conservatism. Manufacturing companies listed on the Indonesia Stock Exchange are the population in this study with the 2017-2019 research period. The number of samples analyzed were 34 companies. Samples were taken by purposive sampling method. The analysis technique used is multiple linear analysis technique. The results show that financial distress has a positive effect on accounting conservatism, corporate social responsibility has no effect on accounting conservatism. Suggestions for further research are expected to increase the number of research samples and years of observation, and also to use other variables that can be used to measure the level of accounting conservatism.
Pengaruh Karakteristik Tujuan Anggaran dan Komitmen Organisasi terhadap Kinerja Pemerintah Nagari Putri Zainiah; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.581

Abstract

This study aims to examine the effect of budget characteristics and organizational commitment on the performance of the nagari government in the nagari government in Dharmasraya Regency, the research sample was determined using the non-probability sampling method with a sample of 52 villages. Quantitative data is the data selected in this study in the form of written responses from the questionnaire. The source of data used is primary data obtained from the nagari government. Methods Questionnaire data was collected by giving a set of oral questions or written questions to respondents to answer. The results showed that budget participation, clarity of budget objectives, budget feedback and organizational commitment had an effect on the performance of the nagari government. Budget evaluation and the difficulty of budget objectives have no effect on the performance of the nagari government.
Pengaruh Pengungkapan Sustainability Report dan Intensitas Modal terhadap Profitabilitas: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Radinkha Tiara Aurelya; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.602

Abstract

This study aims to determine the effect of sustainability report disclosure and capital intensity on profitability. The population on this research is several manufacturing company listed on Indonesian Stock Exchange start from 2016-2020. This study used secondary data. The sampling technique used purposive sampling method with 105 firm as the sample during 5 years period. Using panel data regression analysis as data analysis technique on this research. The result showed that capital intensity had an effect on firm profitability. Meanwhile, sustainability report disclosure has no effect on firm profitability.
Pengaruh Persepsi, Pengetahuan Akuntansi Syariah, dan Religiusitas terhadap Minat Mahasiswa Akuntansi Berkarir di Lembaga Keuangan Syariah Anggun Rahma Auwldhani; Dian Fitria Handayani
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.614

Abstract

This research explore the impact of Shariah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is students who have taken sharia accounting courses. The type of research used in this study is quantitative approach using primary data. Primary data was obtained by distributing questionnaire directly to 100 respondents. The data was the analyzed using multiple linear regression techniques. The results of this study are (1) perception (2) Sharia accounting knowledge (3) religiosity on the interest of accounting students for a career in Sharia financial institutions.

Page 36 of 72 | Total Record : 715

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