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 Love Of Money terhadap Kecurangan Pengelolaan Dana Desa ]]>
<![CDATA[Melia Mardani]]>;
<![CDATA[Herlina Helmy]]>
<![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.v5i2.708
<![CDATA[This research tries to ascertain the impact of love of money on fraudulent village fund management. The Nagari in Tanah Datar Regency are the study's population., West Sumatra, amounting to 75 Nagari. The sample in this study was the Wali Nagari, secretary and treasurer in each nagari in Tanah Datar Regency. This study's research design, which employs primary data, is quantitative. Direct distribution of questionnaires to 225 respondents yielded the primary data. The data analysis technique in this study used a simple linear regression technique. The results of this study are Love of Money has a positive and significant effect on fraudulent village fund management in Nagari in Tanah Datar Regency.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Financial Distress ]]>
<![CDATA[Yola Zulkhaisi Utami]]>;
<![CDATA[Salma Taqwa]]>
<![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.v5i2.720
<![CDATA[This study aims to analyze the effect of leverage, firm size, sales growth, managerial ownership and institutional ownership on financial distress. This study uses annual report data for the consumer goods industry sector which is listed on the Indonesia Stock Exchange for 2016-2020. By using the purposive sampling method, 140 samples were obtained from 28 companies that made observations from 2016 - 2020. This study uses the zmijewski method as a measuring tool in predicting financial distress. This study uses multiple linear regression analysis in hypothesis testing. The results showed that leverage had a negative effect, company size and sales growth had no effect, and institutional ownership and ownership had a positive effect on financial distress.]]>
<![CDATA[Pengaruh Opini Audit, Pergantian Manajemen dan Financial Distress terhadap Auditor Switching ]]>
<![CDATA[Rozita Azlin]]>;
<![CDATA[Salma Taqwa]]>
<![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.v5i2.724
<![CDATA[The purpose of this study was to analyze the effect of audit opinion, management change and financial distress on auditor switching. The data use in this study an annual and financial reports in infrastructure, utilities and transport companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2021. The method of taking data samples using purposive sampling method. The data analysis method used is logistic regression analysis. The results of the research concluded that audit opinion have significant relationship with auditor switching while management change and financial distress does not have a significant relationship with auditor switching. The next researcher can consider using other variables such as audit reputation, fee audit and audit delay and other variables that might influence auditor switching.]]>
<![CDATA[Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh ]]>
<![CDATA[Bayu Putra]]>;
<![CDATA[Deviani Deviani]]>
<![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.v5i2.725
<![CDATA[The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.]]>
<![CDATA[Analisis Kualitas Laba Perusahaan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdampak Besar Pandemi Covid-19 ]]>
<![CDATA[Sela Mandiri]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v5i2.733
<![CDATA[This study is aims to compare the earnings quality before and during the Covid-19 pandemic. The population is all companies were most affected by the Covid-19 pandemic pandemic, namely the accommodation and restaurant, transportation, and trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out by purposive sampling which resulted in 73 companies with 4 years of observation (2017-2020).The type of data is secondary data obtained form of financial statement. Analysis of the data used is multiple regression analysis. The results of the study show that firstly, there are differences in the quality of the accruals of the sample companies before and during the covid-19 pandemic. secondly, there are differences in earnings persistence in sample companies before and during the Covid-19 pandemic which is supported by a decrease in earnings persistence, where the condition of profit persistence in sample companies before the Covid-19 pandemic is better and more stable than during the Covid-19 pandemic. The three value relevance comparisons seen from the Adjusted R2 value show a decrease from before the pandemic to during the Covid-19 pandemic.]]>
<![CDATA[Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera ]]>
<![CDATA[Mohammad Luthfi]]>;
<![CDATA[Vita Fitria Sari]]>
<![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.v5i2.753
<![CDATA[The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.]]>
<![CDATA[Pengaruh Penerapan Konsep Value for Money dan Sistem Pengendalian Internal Pemerintah terhadap Akuntabilitas Publik di Kota Padang ]]>
<![CDATA[Josse Andre Warsito]]>;
<![CDATA[Fefri Indra Arza]]>
<![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.v5i2.779
<![CDATA[This study's goal was to investigate the impact of applying the idea of value for money and the internal control structure of the government to regional organizations' public accountability in the city of Padang. All 43 regional groups in the city of Padang participated in this study. Total sampling was the chosen sampling strategy. The information used is primary information that was obtained from interviews and circulated questionnaires. Analysis is conducted using multiple linear regression. The use of the value for money idea has had a considerable and partially favorable impact on the public accountability of regional organizations in the city of Padang, according to the study's findings. While the government internal control system partially has a negative and insignificant effect on public accountability of regional organizations in the city of Padang.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan:Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021 ]]>
<![CDATA[Nurhayati Nurhayati]]>;
<![CDATA[Halmawati Halmawati]]>
<![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.v5i2.786
<![CDATA[This study aims to examine the effect of company size, audit quality and good corporate governance on integrity of financial report. The data used is secondary data in the form of an annual report of property and real estate companies listed on the Indonesia Stock Exchange for 6 years of observation, from 2016 to 2021. The sample was determined by purposive sampling technique and then resulted in 19 companies as the sample. This research used multiple linear regression analysis models. The results of this study showed that company size and audit committee have a positive and significant effect on integrity of financial report. Meanwhile, audit quality and the elements of corporate governance of independent commisioner, and institutional ownership have no significant effect on integrity of financial report as measured using model beaver and ryan with ratio MBV.]]>
<![CDATA[Pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah ]]>
<![CDATA[Hanny Fauziah Afdal]]>;
<![CDATA[Henri Agustin]]>
<![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.v5i2.791
<![CDATA[The purpose of this study was to determine the effect of sharia compliance and Islamic corporate governance rate on financial performance in Islamic banks in Indonesia in 2017-2021 and the sample in this study is 6 banks with a 5 years research period so that the total sample used in this study amounted 30. The sample in this study was obtained by using purposive sampling method. The research method uses an associative approach quantitative and SmartPLS software is used for data processing. This study found that there was a significant effect between sharia compliance on green banking disclosure practices in Islamic banks in Indonesia and did not find any influence between Islamic corporate governance on financial performance in Islamic banks in Indonesia. Recommendations for further research are to using proxies or other independent variables that have a stronger influence on Islamic banking financial performance, Develop or increase Islamic corporate governance indicators, Extending the reporting period for research samples.]]>
<![CDATA[Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19 ]]>
<![CDATA[Intan Wahyu Zulhijmi]]>;
<![CDATA[Nurzi Sebrina]]>
<![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.v5i2.739
<![CDATA[This study aims to analyze differences in accounting conservatism before and during the Covid-19 pandemic. This research is a comparative study that aims to compare one or more variables in two or more different samples or more than one. This study uses secondary data obtained from the website www.idx.co.id. The population in this study was listed on the Indonesia Stock Exchange (IDX) during 2018 - 2021. This study used a purposive sampling technique and obtained 412 companies. The data in this study were tested using Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test for conservatism proxy by used earning/stock return relations measure method. The results of this study indicate that there is no difference in conditional conservatism before and during the Covid-19 pandemic.]]>
