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 Good Corporate Governance terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Helin Titania]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.795
<![CDATA[This study aims to determine the effect of good corporate governance on financial performance. The independent variable in this study is good corporate governance which is proxied to be an independent board of commissioners, audit committee, and managerial ownership, while the dependent variable of this study is financial performance which is proxied by Tobin's Q. The subject of this study is BUMN companies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of annual financial reports of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent board of commissioners variable had a significant positive effect on financial performance, the audit committee had no effect on financial performance, and managerial ownership had no effect on financial performance.]]>
<![CDATA[Pengaruh Financial distress, Karakteristik Komite Audit dan Kualitas Auditor Eksternal terhadap Manajemen Laba Akrual ]]>
<![CDATA[Salsabilla Putri Arista]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.796
<![CDATA[This study aims to examine the effect of financial distress, effectiveness audit committee, and external auditor quality on accruals earnings management. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies in the manufacturing listed on the Indonesia Stock Exchange 2017-2021. The sample selection method using purposive sampling obtained 435 samples from 87 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS program. The results show that audit committee meetings have a significant and negative effect on accruals earnings management, while financial distress, audit committee size, audit committee expertise, and external auditor quality not have significant effect on accruals earnings management.]]>
<![CDATA[Analisis Tingkat Konservatisme Akuntansi (Unconditional) Selama Masa Pendemi Covid-19: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021 ]]>
<![CDATA[Risa Martasya]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.799
<![CDATA[The research aims to determine whether the uncertainty of the environment caused by the Covid-19 pandemic is driving companies listed on the Indonesia Stock Exchange to implement conservative accounting principles by looking at the differences in unconditional conservatism before and during the Covid-19 pandemic. The population in this study is all companies listed on the Indonesia Stock Exchange from 2018-2021. The sample technique used is purposive sampling, there are 395 companies that are used as research samples for a total of 4 years of observation with a total of 1580 samples. The data used is secondary data obtained from the financial reports of the sample companies for the years 2018 to 2021. The data is obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis technique used is descriptive analysis, normality test, and hypothesis test using SPSS25 software. Based on the results of the research and the discussions that have been conducted, it can be concluded that the hypothesis is rejected and there is no difference in the level of unconditional conservatism before and during the Covid-19 pandemic.]]>
<![CDATA[Pengaruh Koneksi Politik dan Keragaman Gender terhadap Agresivitas Pajak ]]>
<![CDATA[Adzkia Celina Asmara]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.804
<![CDATA[This study aims to determine the effect of Political Connections and Gender Diversity on tax aggressiveness. The company uses tax aggressiveness to fulfill tax obligations that do not violate tax regulations and do not conflict with laws. The reduction in the tax burden is the main reason for companies to carry out tax aggressiveness. This research is a type of quantitative research. The research sample is mining sector companies listed on the IDX for the 2018-2020 period. This research sample selection method is using purposive sampling method. Secondary data is obtained based on the annual financial reports on the IDX. The results of the study show that political connections have a negative effect on tax aggressiveness and gender diversity has a negative effect on tax aggressiveness. This research contributes to the government being able to improve supervision of companies that have close relationships so that they remain compliant in paying taxes and avoid tax risks.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia dan Budaya Organisasi terhadap Pencegahan Kecurangan Pengelolaan Dana BLT pada Masa Pandemic Covid-19 ]]>
<![CDATA[Ahmad Imron Hidayat]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.817
<![CDATA[This study aims to prove and analyze the effect of human resource competence and organizational culture on the prevention of fraud in the management of BLT funds during the Covid 19 Pandemic in Padang City. In this study, a sample of 208 respondents were officers who distributed BLT funds to beneficiary communities who had been registered by related parties. The process of collecting data and information is done by distributing questionnaires. The process is carried out through field observations involving researchers directly. The data analysis method used is OLS multiple regression analysis and t-statistical testing. Based on the results of hypothesis testing, it was found that human resource competence and organizational culture had a positive effect on preventing fraud in the management of BLT funds during the Covid 19 pandemic.]]>
<![CDATA[Pengaruh Transparansi, Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Nagari: Studi Empiris pada Nagari di Kota Pariaman ]]>
<![CDATA[Ratih Amelia Fitri]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.824
<![CDATA[The purpose of this research is to obtain empirical evidence and find out the effect of transparency, internal control system and human resource quality on the responsibility of village financial management. The population of this study is Pariaman town village office up to 110 people who were sampled. The sampling technique uses total sampling. The data source of this study is primary data using questionnaire data collection methods.Data analysis In the method of this study, multiple linear regression analysis is used, where the dependent variable is financial management Accountability and the independent variables are transparency, internal control systems and staff quality.The results of this study show that transparency, internal control systems and staff quality do not affect accountability for village financial management.]]>
<![CDATA[Pengaruh Faktor Politik dalam Pengungkapan Transparansi Informasi Website Pemerintah Daerah: Studi Empiris Kabupaten/Kota Pulau Jawa dan Bali Periode 2017-2020 ]]>
<![CDATA[Mega Mistika]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.825
<![CDATA[This research aims to determine the effect of political factors such as political strength and political competition level on transparency information of local government websites in Java and Bali. The sampling techniques used was purpose sampling with a total of 122 local government websites using multiple linear regression with the help of IBM SPSS 23 software. This result shows that political strength and political competition level does not affect the transparency of local government. There is no effect on transparency when the pressure from public and political party were high. In addition, people must remain wary of information from local government to hold them accountable.]]>
<![CDATA[Faktor- Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal pada Pemerintah Daerah Kabupaten/Kota di Sumatera Barat ]]>
<![CDATA[Kintana Hawari]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.829
<![CDATA[This study aims to determine the factors that influence the weakness of the internal control system in the West Sumatra Regency/City local government in 2018-2021. The data in this study uses secondary data that is obtained from the report on the results of the examination of the local government financial statements (LKPD) and supported by the summary of the results of the semester examination (IHPS) and the balance sheet report from the Supreme Audit Agency of West Sumatra, then the report on the human development index, the SKPD report from the Central Statistics Agency of West Sumatra. The sampling technique in this study used a purposive sampling method that produced a total sample of 19 districts/cities with a period of 4 years. Data analysis used multiple linear regression analysis. The results of this study indicate that the quality of human resources, complexity, and size has no significant effect on internal control weakness. The limitation of this research is that it only focuses on the District/City of West Sumatra Province. This means that the results of the research might be different if it were carried out in other regions, considering the different characteristics of each region in Indonesia. This research was only conducted for 4 budget years, namely 2018 to 2021.]]>
<![CDATA[Pengaruh Diversitas Gender Dewan Direksi dan Kepemilikan Saham Manajerial terhadap Tax Aggressive ]]>
<![CDATA[Febrianti Febrianti]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.832
<![CDATA[This study aims to review the extent of the influence of independent variables including gender diversity of the board of directors, managerial share ownership and corporate social responsibility on tax aggressiveness (Tax Aggressive). The population in this analysis numbered 161 companies verified by the Indonesian Stock Exchange (IDX) starting from 2014- 2018. Meanwhile, the number of research object samples totaled 36 companies engaged in the manufacturing sector and IDX verified starting from 2014-2018. The sampling technique used is purposive sampling. The research method is panel data regression through the data model in the form of cross sections. Processing research data using the help of software e-views version 8. Through the results of the research it can be seen where there is no significant influence between the gender diversity variable of the board of directors (X1) and Tax Aggressive. For variable X1 it is known that the first hypothesis t statistic value is (H1) of -0.026864 < ttable 1.972 with a probability level of 0.9786 > 0.05 which makes it possible to conclude that H1 is rejected. Meanwhile the managerial share ownership variable (X2) obtained a statistical value of -0.401682 < ttable 1.972 with a probability level of 0.6884 > 0.05 which can be taken where the second hypothesis (H2) in this analysis H2 is rejected.]]>
<![CDATA[Pengaruh Inflasi dan BI 7 - Day Repo Rate terhadap NAB Reksa Dana Syariah dengan Kurs sebagai Variabel Pemoderasi ]]>
<![CDATA[Seli Ratna Sari]]>;
<![CDATA[Puji Isyanto]]>;
<![CDATA[Carolyn Lukita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i3.858
<![CDATA[This research is to analyze the effect of inflation and BI 7 Day Repo Rate on the Net Asset Value of Islamic mutual funds, to determine the effect of macroeconomic variables on the Net Asset Value of Islamic mutual funds. The novelty of this research is to add the exchange rate as a moderating variable that is believed to be able to strengthen the effect of inflation and the BI 7 Day Repo Rate on the Net Asset Value of Islamic mutual funds. This study used quantitative methods, hypothesis testing using multiple linear regression analysis to test the direct effect of the independent variable with the dependent variable and moderated regression analysis to test the interaction of the exchange rate in strengthening or weakening the effect of the independent variable with the dependent variable. The results of the research found that inflation and BI 7 Day Repo Rate have a significant negative effect on the Net Asset Value of Islamic mutual funds. On the other hand, the exchange rate does not moderate the effect of inflation and BI 7 Day Repo Rate on the Net Asset Value of Islamic mutual funds.]]>
