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 Audit Tenure, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan dan Financial Distress terhadap Audit Delay ]]>
<![CDATA[Vira Mustika Indreswari]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.682
<![CDATA[This study aims to examine the effect of audit tenure, public accounting firm size, company size and financial distress on audit delay. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2017-2020. The sample selection method using purposive sampling obtained 181 samples from 47 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS 25 program. The results show that audit tenure and the size of the public accounting firm have a significant and negative effect on audit delay, while company size and financial distress have a negative and significant effect on audit delay.]]>
<![CDATA[Pengaruh Personal Value Terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[Adli Muzakki]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.684
<![CDATA[This study aims to provide an overview of the influence of personal values on ethical behavior of accounting students. Sample of this study are the student of the economics faculty of Padang State University. Data was collected by survey using open ended questionnaire, an analyzed by simple linear regression technique The results of this study show that (1) Personal value-Openness to Change has no significant effect on ethical behavior of Accounting Student (2) Personal value-Self-Enhancement has a significant negative effect on ethical behavior of Accounting students (3) Personal value-Conservation has a significant positive effect on ethical behavior of Accounting Student (4) Personal value-Self-Transcendence has no significant effect on ethical behavior of Accounting Student.]]>
<![CDATA[Analisis Perbandingan Skeptisisme Profesional Mahasiswa Akuntansi: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Padang ]]>
<![CDATA[Muthi'ah Gita Fajar]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.687
<![CDATA[This study aims to investigate the effectiveness of professional ethical course for accounting students at Faculty of Economic in Padang State University. Based on student participation in Business Ethics and Accounting Profession subject, we measure their Professional Skepticism using six factors who developed by Hurtt (2010) known as Hurtt’s Professional Skepticism Scale (HPSS): Autonomy, Self Esteem, Question Mind, Suspension of Judgement, Search for Knowledge, and Interpersonal Understanding. We compare the skepticism scores of two grouping variables which are: The students who have participated in professional ethical course (Sample 1) and the students who haven’t participated in professional ethical course (Sample 2). The results show that Sample 1 was more skeptical in terms of Self Esteem. On the other hand the difference between the two samples in skepticism score for the other five factors was found insignificant.]]>
<![CDATA[Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag ]]>
<![CDATA[Aisyah Sinta Balqis]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.688
<![CDATA[This research is a quantitative research that aims to find out empirically the effect of auditor reputation, investment opportunity set and the complexity of company operations on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The samples collected were 261 data based on purposive sampling technique. The type of data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that the auditor's reputation and investment opportunity set have a negative and significant effect on audit report lag. The complexity of the company's operations has no significant effect on audit report lag.]]>
<![CDATA[Determinan Potensi Kecurangan Dana Desa di Kabupaten Pasaman ]]>
<![CDATA[Sopya Sopya]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.689
<![CDATA[This study aims to determine the effect of transparency, accountability, organizational culture, and internal control on the potential for misappropriation of village funds (Empirical Study in Pasaman District Village). The population used in this study were 37 villages in Pasaman Regency. The sampling technique used is the total sampling method, where the number of samples and the population is the same. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials. Data analysis used multiple linear regression analysis. The results of this study indicate that accountability and internal control have a negative and significant effect on the potential for misappropriation of village funds. Meanwhile, transparency and organizational culture do not affect the potential for misappropriation of village funds.]]>
<![CDATA[Pengaruh Akuntansi Hijau, Ukuran Perusahaan dan Pengungkapan Media Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Lola Cyhintia]]>;
<![CDATA[Efrizal Sofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.690
<![CDATA[This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on corporate social responsibility.This is the quantitative study that aims to determine the effect of green accounting, firm size and media exposure to corporate social responsibility disclosure. The population in this study is a property and real estate companies listed on the Indonesian Stock Exchange (IDX ) in 2018-2021. The sample in this study was taken using the purposive sampling method with a total sample is 124 samples for a 4 year statement period. The secondary data types were used in this study, which were obtained from the IDX and companies official website. This study used multiple linear regression analysis. The results of this analysis imply that (1). Green Accounting has a positive effect on corporate social responsibility disclosure. (2). Firm Size has a positive effect on corporate social responsibility. (3). Media Exposure has no effect on corporate social responsibility.]]>
<![CDATA[Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Al Khodiman]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.691
<![CDATA[The study was conducted to examine the effect of auditor reputation, audit client tenure and opinion shopping on going concern audit opinion acceptance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 observation year. The sample used is 690 companies that use purposive sampling technique in selecting the use of the sample. The statistical method used is logistic regression analysis with the results obtained that the auditor's reputation has a significant negative effect on the acceptance of going concern audit opinions while audit client tenure and opinion shopping have no significant positive effect on the acceptance of going concern audit opinions in manufacturing companies in 2017-2021 observations.]]>
<![CDATA[Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa: Studi Empiris pada Nagari di Kabupaten Tanah Datar ]]>
<![CDATA[Moudiana Fahisa]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.694
<![CDATA[This study aims to determine the effect of accountability, transparency and community participation on the management of village funds (Empirical Study on Nagari in Tanah Datar Regency). The population used in this study were 75 nagari in Tanah Datar Regency, totaling 600 nagari apparatus. The sampling technique used purposive sampling method. In determining the number of samples using the Issac and Michael formulas, 234 nagari apparatus were 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 Tanah Datar Regency. Data analysis used multiple linear regression analysis. The results of this study indicate that accountability, transparency and community participation have a positive and significant effect on the management of village funds.]]>
<![CDATA[Pengaruh Moral Reasoning, Retaliasi, Ethical Sensitivity dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Deby Nofrizaldi]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.704
<![CDATA[This study aims to analyze the effect of moral reasoning, retaliation, ethical sensitivity, and professional commitment on the intention to whistleblowing. This research is an associative causality study with a quantitative approach. The population in this study were all employees of the Padang Pariaman Regency DPUPR, Padang Pariaman Regency DPMPTP, and Padang Pariaman Regency BPKD. The data collection method used a questionnaire that was distributed directly. The data used in this study is primary data. The hypothesis in this study was tested using multiple linear regression analysis. The results show that moral reasoning has a positive effect on the intention to do whistleblowing, retaliation has a negative effect on the intention to do whistleblowing, ethical sensitivity has no effect on the intention to do whistleblowing and professional commitment has a positive effect on the intention to do whistleblowing.]]>
<![CDATA[Determinan Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 ]]>
<![CDATA[Amelia Yastari]]>;
<![CDATA[Nelvirita Nelvirita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.706
<![CDATA[This study is a quantitative study that aims to obtain empirical evidence regarding the effect of financial distress, internal control system, audit tenure and the complexity of the company's operations on audit delay in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020 for 4 years. This study uses purposive sampling method in selecting the sample, with a total sample of 152 samples. The data type for 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 showed that financial distress and the complexity of the company's operations have no significant effect on audit delay, the internal control system has a negative and significant effect on audit delay, while tenure audits have a positive and significant effect on audit delay.]]>
