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 Corporate Social Responsibility terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Moderasi ]]>
<![CDATA[Ridho Hamdani]]>;
<![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.v5i3.871
<![CDATA[This study examines the effect of corporate social responsibility on tax avoidance with institutional ownership as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 138 observations. The results of this study explain that Corporate Social Responsibility has no significant effect on tax avoidance practices. And institutional ownership cannot moderate or weaken the relationship between Corporate Social Responsibility and tax avoidance. Subsequent research, added other independent variables and added the research time span so that it would provide better results.]]>
<![CDATA[Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah ]]>
<![CDATA[Fadila Sri Mulyati]]>;
<![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.v5i3.875
<![CDATA[This study aims to determine the effect of political competition and political strength on the transparency of district/city regional financial management on the island of Sumatra. This type of research is quantitative research, the type of data using secondary data. The population in this study were 154 districts/cities on the island of Sumatra with a total sample of 125 samples for one year of observation namely 2021. The data analysis technique used in this study was multiple regression analysis. The results of this study are that political strength has a significant negative effect on the transparency of regional/cities on the island of Sumatra in 2021. However, the political competition variable has no effect on the transparency of regional financial management in districts/cities on the island of Sumatra in 2021.]]>
<![CDATA[“Membentuk Jati Diri Akuntan” Melalui Nilai Keagamaan ]]>
<![CDATA[Fadli Fendi Malawat]]>;
<![CDATA[Muh Kashai Ramdhani Pelupessy]]>
<![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.v5i3.879
<![CDATA[This study aims to shape the identity of accountants through religious values of holiness. Tazkiyah is a method used to explore religious values in order to reposition the accountant's identity. The results of this study indicate that accounting has always had an image of holiness based on religious teachings. Meanwhile, the results of this study have implications for the ethical code of the accounting profession as an identity and as the basis for business practices, which cannot be separated from religious values. Furthermore, the results of this study also provide a solution to the perspective of Hebert Marcuse, who considers modern humans to be one-dimensional men.]]>
<![CDATA[Evaluasi Kebijakan Pengawasan Keuangan Desa Pasca Implementasi Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Pengelolaan Keuangan Desa ]]>
<![CDATA[Zaenudin Zaenudin]]>;
<![CDATA[Hamdani Hamdani]]>
<![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.v5i3.897
<![CDATA[Permendagri Number 73 of 2020 was established as an effort to strengthen village financial management. Law Number 6 of 2014 concerning Villages and their implementing regulations do not clearly and explicitly regulate the format and form of village financial supervision, resulting in several gaps in village financial supervision. The implementation of village financial supervision is not running as it should be due to the limited resources of the Regency/City APIP and the IT-based supervision system that is not yet optimal. At this time the Regency/City APIP in its PKPT still uses the sample method to carry out village financial supervision in one year and is post-audit in nature which is not in line with the spirit of APIP supervision which emphasizes when the activity is taking place. A critical review of Permendagri Number 73 of 2020 found two things that are research questions. First, this provision was not implemented properly by the Regency/Municipal APIP with consideration of limited resources and supervisory information technology. Second, the inspection program and procedures as stipulated in Permendagri Number 73 of 2020 are too detailed and detailed which requires audit implementers to go to the field (field audit), while APIP implementation can be carried out online because the Village Government has implemented an IT-based village finance application. The results of this research will answer some of the weaknesses of Permendagri Number 73 of 2020 as a Policy Brief to the Minister of Home Affairs to improve regulations.]]>
<![CDATA[Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Gita Desyana]]>;
<![CDATA[David Gowira]]>;
<![CDATA[Miranda Jennifer]]>
<![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.v5i3.908
<![CDATA[This research aims to study how leverage, firm size, profit growth, and profitability affect earnings quality. The study uses quantitative approach with associative method. Basic Materials companies that listed on Indonesia Stock Exchange in 2017-2021 with total of 97 companies are the population used in the study. Researchers use purposive sampling in selecting samples resulting in 67 companies meeting the criteria determined. Data used is secondary data obtained using documentation observation method from www.idx.co.id. With total of 335 data collected, researchers use multiple linear regression with the SPSS 25 programs. Results show that firm size has significant positive effect on earnings quality. Meaning that larger company has higher earnings quality. In contrast, earnings quality is not significantly affected by leverage, profit growth and profitability of firm. Further researches are hoped to expand the observation period, use other variables, and study other sector of company to show better result.]]>
<![CDATA[Pengaruh Audit Tenure, Komite Audit, dan Audit Delay terhadap Auditor Switching ]]>
<![CDATA[Rahayu Surya Bakar]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.693
<![CDATA[This research aimed to examine the effect of audit tenure, audit committee, and audit delay on auditor switching. The population in this research are all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used the purposive sampling. Total sample are 108 companies. The statistical method used logistic regression analysis. The result showed that audit tenure, audit committee and audit delay had no influence on auditor switching in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2016-2021.]]>
<![CDATA[Pengaruh Ekonomi Value Added dan Market Value Added terhadap Return Saham ]]>
<![CDATA[Rafky Aulya]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.705
<![CDATA[This study aims to examine the effect of Value Added Economy and Market Added Value on Stock Returns in Food and Beverage Companies. The population in this study are Food and Beverage Companies listed on the IDX for the 2016-2020 period. The research sample was determined by using purposive sampling method with a total sample of 37 Food and Beverage Companies. This study uses secondary data from the company's annual report. The analytical method used is panel data regression. The results showed that the economic value added variable had no effect on stock returns. The market value added variable has a significant effect on stock returns. The economic value added and market added value variables together have no effect on stock returns.]]>
<![CDATA[Pengaruh Tekanan Karyawan dan Struktur Kepemilikan terhadap Kualitas Sustainability Reporting ]]>
<![CDATA[Wilia Kastuti]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i4.727
<![CDATA[This study aims to analyze the effect of employee pressure and ownership structure on the quality of sustainability reporting. The quality of the sustainability report is measured using a disclosure index. Employee pressure is measured by the number of employees. While the ownership structure in this study is represented by foreign ownership as measured by the number of shares owned by foreigners compared to total outstanding shares, highly controlled equity is measured by equity attributable to owners of the parent entity compared to total equity, and foreign-oriented companies as measured by foreign subsidiaries compared to the number of subsidiaries. The population of this research is all companies listed on the Indonesia Stock Exchange in 2016-2020 which publish sustainability reporting using a sampling method, namely purposive sampling so the final sample of this study is 35 companies. The analysis technique used is multiple linear regression analysis. Overall, the results of this study indicate that employee pressure does not affect the quality of the sustainability report. The ownership structure, namely foreign ownership, highly controlled equity, and foreign-oriented companies also do not affect the quality of the sustainability report.]]>
<![CDATA[Pengaruh Auditor Switching, Komite Audit, dan Audit Capacity Stress terhadap Kualitas Audit ]]>
<![CDATA[Putri Handayani]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i2.735
<![CDATA[This research aimed to examine the effect of auditor switching, audit committee and audit capacity stress on audit quality. The population in this research are all financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Total samples is 255 companies. The statistical method used logistic regression analysis. The results show that auditor switching, audit committee and audit capacity stress have no effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020.]]>
<![CDATA[Pengaruh Negative Framing dan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi ]]>
<![CDATA[Ulya Puspita Sari]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i2.749
<![CDATA[This study aims to examine the effect of Negative framing and Monitoring Control on escalation of commitment in investment decision making. This study uses a 2x2 factorial design with four treatments. The hypothesis in this study was tested using the One Way ANOVA test. This study used Accounting SI students at UNP. Using 4 scenario cases, participants were asked to make decisions to see how negative framing and monitoring control affect escalation of commitment when managers will make decisions. The results of this study indicate that negative framing affects managers when making decisions, this is due to the information received by managers. While monitoring control shows the same thing, monitoring control makes managers not escalate their decisions because of supervision.]]>
