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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 Tax Avoidance, Multinationality, dan Profitability terhadap Keputusan Perusahaan Melakukan Transfer Pricing Oktagiari Dwi Putri; Efrizal Syofyan
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.v5i2.742

Abstract

This research aimed to examine the effect of tax avoidance, multinationality, and profitability on transfer pricing. The population in this research are all sektor energy companies listed on the Stock Exchange in 2019-2021. The sampling technique used the purposive sampling. Totality sample are 19 companies. The statistical method use multiple linear regression analysis. The result showed that tax avoidance affects the transfer pricing, while multinationality and profitability does not affect the transfer pricing.
Pengaruh Slack Resources, Dewan Direksi, dan Komite CSR terhadap Sustainability Report Siti Zhaviratul Hanan; Mia Angelina Setiawan
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.v5i2.792

Abstract

This study aims to determine the effect of slack resources, the board of directors, and the CSR committee on the sustainability report. The population in this study are several mining and agricultural companies listed on the Indonesia Stock Exchange from 2017-2021. This study uses secondary data. The sampling technique used purposive sampling method with a sample of 26 companies over a period of 5 years. Use logistic regression analysis as a data analysis technique in this study. The results of the study show that slack resources and the board of directors have no effect on the sustainability report. Meanwhile, the CSR committee has an effect on the sustainability report. The next researcher can consider using other variables such as public share ownership, CEO duality, and other variables that might influence sustainability report.
Implementasi Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah terhadap Pengendalian Belanja Pegawai Kabupaten dan Kota Se Sumatera Barat Hamdani Hamdani; Zaenudin Zaenudin
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.v5i2.836

Abstract

One of the hot issues regulated in Law Number 1 of 2022 Concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) is the limitation of regional employee spending outside of teacher allowances allocated through Transfers to Regions (TKD) of a maximum of 30% of budget spending. The HKPD Law provides for a transitional deadline of the next five years for the maximum employee spending obligations to be met. This condition is faced by West Sumatra Province which has 12 regencies and 7 cities. The portion of personnel expenditure to total APBD spending in 2019 was 38%, in 2020 it was 43%, soaring in 2021 to 40%. The interesting research questions are what are the factors that trigger the trend of increasing the share of personnel spending to APBD spending, can district and city governments in West Sumatra be able to fulfill the obligation to share personnel spending to APBD spending at a maximum of 30% in the next five years and what strategic policies should be done. The results of the study show that the portion of personnel expenditure to total APBD expenditure in the next five years is projected to be unable to meet the maximum percentage of personnel expenditure to total expenditure. Research data shows that the average portion of personnel spending to district/city regional spending is 43% in 2023, 44% in 2024, 46% in 2025, 48% in 2026, and 49% in 2027. For this reason, efforts are needed to reduce the portion of personnel expenditure to total regional expenditure which can be carried out with two strategies at once, namely not increasing the component of personnel expenditure, the amount of which is under the authority of the center and not adding employee formations within a certain period of time.
Tinjauan Penatausahaan Keuangan Nagari di Kabupaten Agam dengan Menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Halkadri Fitra; Salma Taqwa; Halmawati Halmawati; Erly Mulyani; Henri Agustin; Nurzi Sebrina; Wenni Futria Mori
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.v5i2.837

Abstract

This study aims to determine the governance of village financial administration in Agam District, West Sumatra Province. This research is a field research (field research) and included in the type of quantitative descriptive research. The study population was all village apparatus in Agam Regency using a purposive sampling technique with sample criteria being village apparatus who carry out direct activities in the field of village finance. Collecting data in the form of literature documentation, surveys, and filling out questionnaires about village financial administration. Data analysis was carried out through a reduction process, then display and finally the conclusion and verification. The results of this study indicate that village financial administration activities in Agam district, West Sumatra Province, based on the indicators of Minister of Home Affairs Regulation Number 20 of 2018, have been implemented in the very good category by village officials with a percentage of 90.91% and in the good category with a score of 9.00. For this reason, it is hoped that the village government in Agam district will be able to maintain the implementation of this financial administration and if necessary, the village government can make technical regulations regarding the administration of financial management in each village so that it will make it easier for each apparatus carrying out these activities.
Pengaruh Supervisor Relationship dan Sifat Machiavellian terhadap Dysfunctional Audit Behavior Desi Afrizalita; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.587

Abstract

The purpose of this study is analyze the effect of supervisor relationship and Machiavellianism on dysfunctional audit behavior. The effect of supervisor relationship and Machiavellianism on DAB tested by using a quasi experimental with 2x2 factorial design. The ANOVA measurement are used to test hypothesis in this study. The conclusions that can be drawn in this study are subjects in positive relationship with their seniors tended to do DAB. And also in this study it can be concluded that high Machiavellian and low Machiavellian have no effect on DAB. There is an interaction effect between supervisor relationship and Machiavellian that affect to DAB.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Logam dan Sejenisnya Tahun 2017-2021 Ahmad Nufyar; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.686

Abstract

This study aims to determine the effect of capital structure and profitability on firm value in metal sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The study is a causal study that uses linear regression analysis to test the hypotheses that are asked. The population in this study is the entire metal company and the like listed in the Indonesia stock exchange, which includes 14 companies. The sample retrieval technique used is an purposive sample so that the number of samples used in this study is 70. The source of data used in this study is the data source that is available after it has been collected by others. The research suggests that capital structures have no significant impact on firm values and profitability demonstrate a positive and significant impact on firm values. For further research it is hoped to examine other variables other than capital structures and profitability, and it is hoped that they will multiply samples that will be studied to improve results.
Agresivitas Pajak, Audit Delay dan Pergantian Auditor Sasa Sabilla; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.695

Abstract

The purpose of this study was to analyze the effect of tax aggressiveness and audit delay on auditor switching. The data used in this study are financial reports consumer goods listed on the Indonesia Stock Exchange for the 2016-2019 period. The data sampling method used purposive sampling method, based on certain criteria obtained a sample of 108 company data. Auditor switching is measured by a dummy variable. The type of data used in this study is secondary data obtained from the IDX website and the website of the company concerned. Testing the hypothesis of this study using logistic regression analysis. The results show that tax aggressiveness has a positive effect on auditor switching, while audit delays have no effect on auditor switching.
Pengaruh Transparansi, Asimetri Informasi, dan Partisipasi Masyarakat terhadap Potensi Kecurangan Dana Desa Delvira Eka Selvia; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.707

Abstract

This research aims to examine the effects of transparency, information asymmetry, and community participation on the potential for fraud in village funds. The research includes the category of causality. The population of this research is 12 Nagari in Sutera sub-district, Pesisir Selatan regency. This study type is total sampling and the sample of this research makes all the population as samples. For the data source used is in the form of primary data. Data collected through questionnaires. The results obtained from this study are (1) Transparency has no effect on the potential for fraud in village funds. (2) Information asymmetry has a positive and significant effect on the potential for fraud in village funds. (3) Community participation does not effect the potential for fraud in village funds.
Pengaruh Kepribadian Agreeableness dan Conscientiousness terhadap Academic Dishonest: Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang Aldian Fahdri; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.719

Abstract

Academic dishonesty is still common among academics and is mostly done by students today and this is major concern. Accounting research needs to pay attention to this phenomenon. This study aims to analyze the effect of agreeableness and conscientiousness on academic dishonesty. This type of research is associative causality research with a quantitative approach. The population in this study were undergraduate students of Accounting, Faculty of Economics, Padang State University, Andalas University, Bung Hatta University and the Computer College Foundation, Putra Indonesia University. The number of research samples was determined using the slovin formula. The samples in this study were undergraduate Accounting students who were active at Padang State University, Andalas University, Bung Hatta University, and the University Putra Indonesia Computer College Foundation. The data collection method used a questionnaire distributed in the form of a 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 agreeableness and conscientiousness had a significant and negative effect on academic dishonesty.
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Financial Distress: Studi Empiris pada Perusahaan Subsektor Jasa Konsumen yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Elsa Fania; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.732

Abstract

This study aims to examine the effect of good corporate governance and financial performance on financial distress. This type of research is causal research with a quantitative approach. The data source used is secondary data from the annual reports of consumer services sub-sector companies listed on the Indonesian stock exchange in 2017-2021. The population in this study is the consumer service sub-sector companies listed on the Indonesian stock exchange in 2017-2021. Purposive sampling technique was used for sampling in order to obtain 105 samples. This study uses logistic regression analysis and paired sample t-test using SPSS 25. The results of logistic regression analysis show that the size of the audit committee and the proportion of independent commissioners have no effect on financial distress, while profitability and liquidity have a negative effect on financial distress. The results of the paired sample t-test show that there are differences financial distress in consumer services sub-sector companies before and after Covid-19.

Page 42 of 72 | Total Record : 715

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