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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 Ego Depletion dan Beban Kerja terhadap Audit Judgment Quality: Studi Empiris pada Auditor BPK RI Perwakilan Sumatera Barat Mellynia Tri anita Rahim; Eka Fauzihardani
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.v5i1.737

Abstract

This study aims to examine the effect of ego depletion and workload on audit judgment quality. This type of research data uses primary data. Primary data is obtained from questionnaires that have been filled out by respondents. The sample used in this study were 44 respondents of the BPK RI auditors from West Sumatra Representatives. Statistical data analysis techniques performed in this study is multiple regression analysis. The results of this study indicate that ego depletion and workload have no effect on audit judgment quality.
Pengaruh Ideologi Etis Terhadap Penilaian Etis Rahma Nakhiral Marta; 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.v5i1.634

Abstract

The purpose of this study was to examine the influence of ethical ideology on ethical judgments. This research contributes to the existing literature on student ethical judgment, particularly in the context of a developing country such as Indonesia. There are 193 of accounting students Faculty of Economics Universitas Negeri Padang who have taken/are currently taking courses Ethics on Accounting Profession. This study shows that idealism doesn’t have positive effect on Ethical Judgment, while relativism shows negative results on ethical judgment.
Analisis Flypaper Effect pada Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiayaan Anggaran (SiLPA) terhadap Belanja Daerah: Studi Empiris pada Pemerintah Kabupaten/Kota se Provinsi Sumatera Rahmat Nur Rafi; 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.v5i1.649

Abstract

This study aims to examine the effect of PAD, DAU, DAK and SILPA on Regional Expenditures, besides that it also examines whether the FLYPAPER EFFECT phenomenon occurs in local governments in West Sumatra. The population in this study is the Indonesian Provincial Government in 2016-2020. The analytical method used is multiple linear regression analysis. The results of this study indicate that PAD, DAU, DAK, and SILPA have a significant effect on Regional Expenditures and also the occurrence of the FLYPAPER EFFECT phenomenon in local government in West Sumatra.
Pengaruh Covid-19, Kualitas Auditor, dan Manajemen Laba terhadap Opini Audit: Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Rifqi Aulia Lubis; Charoline Cheisviyanny
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.v5i1.650

Abstract

This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar Muhammad Rizal; Vita Fitria Sari; Charoline Cheisiviyanny; Mayar Afriyenti; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.625

Abstract

This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.
Pengaruh Ukuran Perusahaan, Leverage dan Tipe Industri terhadap Carbon Emission Disclosure: Studi Empiris Pada Perusahaan Non Industri Jasa yang Terdaftar di BEI Tahun 2018-2020 Rusdi Rusdi; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.638

Abstract

This study aims to determine the effect of company size, leverage and industry type on carbon emission disclosures. To measure the extent of disclosure of carbon emissions by companies in Indonesia, the researcher uses a checklist developed based on the information request sheet provided by the carbon emission disclosure project.This research is a type of causal associative research with the type of data used is quantitative data. The population in this study are non-service industry companies listed on the Indonesia Stock Exchange for three years, from 2018-2020. The sampling method used was purposive sampling method and the samples obtained were 48 samples that met the criteria. The data used are financial statements and company annual reports, research samples obtained from the company's official website and the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique applied is multiple linear regression analysis. The results showed that partially the size of the company had a positive and significant effect on carbon emission disclosures, leverage had no and insignificant effect on carbon emission disclosures and the type of industry had a positive and significant effect on carbon emission disclosures.
Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan? Kuntum Ayu Fadhilah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.653

Abstract

This research aims to analyze the effect managerial ownership, and institutional ownership on financial reporting quality. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector transportation, utilities, and infrastructure sectors listed on the Indonesian Stock Exchange 2018-2020. Using purposive sampling method we obtained by 150 sample from 50 companies conducted observations from 2018 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership has a positive and significant effect on financial reporting quality and institutional ownership has a positive and significant effect on financial reporting quality.
Pengaruh Sikap, Kontrol Perilaku dan Religiusitas terhadap Niat Melakukan Whistleblowing Cindy Rayhan Salsabilla; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.670

Abstract

The purpose of this research is to determine the influence of attitudes, behavior control and religiosity towards the whistleblowing intentions. This research using purposive sampling method with the respondents working at the Local Government Organization in Bukittinggi City. Respondent consists of 121 people, who served as a head of finance, treasurer expenditures, finance staff, budget makers, commitment making officers, Paying Order Signing Officers, Budget User Authorizations. The data collection technique used in this research is field research in the form of researchers distributing structured questionnaires to 26 Local Government Organizations in Bukittinggi City. This data was analyzed by using multiple regression analysis in SPSS. From the results of data processing, it can be seen that the first variable is the attitude of influence on the intention of whistleblowing with a calculated value of t count> t table that is 7.198> 1.661 it can be said that the first hypothesis received. The results of testing the second variable, namely behavioral control has no affection the intention to do whistleblowing with t count < t table ie -0.359 < 1.661 . The religiosity variable is known that as a positive effect with t count> t table that is 1.967> 1.661 So it can be said that third hypothesis accepted.
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi Rival Akbar; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.675

Abstract

This study aims to determine the effect of the effectiveness of internal control, compliance with accounting rules, and information asymmetry on the tendency of accounting fraud in Padang City Regional Apparatus Organizations. The sampling technique used was total sampling with a total of 104 respondents. The data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that the effectiveness of internal control has no significant effect on the tendency of accounting fraud. Compliance with accounting rules has a significant positive effect on the tendency of accounting fraud. Information asymmetry has a significant positive effect on the tendency of accounting fraud.
Pengaruh Transparansi, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi, dan Kepatuhan Undang-Undang terhadap Akuntabilitas Pengelolaan Dana Desa Ulfi Nella Audia; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.680

Abstract

This study aims to determine transparency, targets, budgets, utilization of information technology, and compliance with accountability laws on village fund management (Empirical Study in Nagari, Padang Pariaman Regency). The population used in this study were 103 nagari in Padang Pariaman Regency which opened 824 nagari devices. The sampling technique used purposive sampling method. In determining the number of samples, Isaac and Michael use the formula so that 262 nagari devices can be obtained. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials in Padang Pariaman Regency. Data analysis used multiple linear regression analysis. The results of this study indicate that transparency, application of information technology, and legal compliance have a positive and significant impact on the accountability of village fund management. While the budget target does not affect the accountability of village fund management.

Page 39 of 72 | Total Record : 715

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