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 Idealisme, Relativisme dan Love of Money terhadap Persepsi Mahasiswa Akuntansi atas Perilaku Etis Akuntan ]]>
<![CDATA[Velinda Sari]]>;
<![CDATA[Eka Fauzihardani]]>
<![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.v5i4.814
<![CDATA[This study aims to examine of idealism, relativism and love of money on accounting students-of accountants' ethical behavior. The method used in this study is descriptive and primary method with questionnaire. The study sampled 203 accounting students. Sampling techniques using purposive sampling. Data collection is done by disseminating to respondent using google form. In this study, the data was analyzed using multiple regression analysis. The results of this study indicate that idealism has a positive effect on accounting students' perceptions of accountants' ethical behavior, while relativism and love of money have a negative effect on accounting students' perceptions of accountants' ethical behavior.]]>
<![CDATA[Analisis Perbedaan Tingkat Kebangkrutan Menggunakan Metode Altman Z-Score dan S-Score Springate pada Perusahaan Pariwisata Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Hanifah Mansyurah]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v5i4.819
<![CDATA[The purpose of this study is to determine the difference in bankruptcy rates in tourism companies before and during the Covid-19 pandemic.The results showed that there were different results in predicting bankruptcy before and after the pandemic. The results of this study indicate the potential for financial distress using Altman's Z"-Score method that in 2018 there were 11 companies experiencing financial distress, 2 companies in the gray area, and 2 non-financial distress companies. In 2019 there were 10 companies experiencing financial distress, 3 companies in the gray area, and 2 non-financial distress companies. In 2020 there are 8 companies experiencing8 companies experiencing the gray area and 4 non-financial distress companies. In 2021 there are 10 companies experiencing financial distress, 1 company in the gray area, and 4 non-financial distress companies. Potential financial distress using the Springate S-Score method that in 2018 there were 11 companies experiencing financial distress and 4 non-financial distress companies. In 2019 there were 11 companies experiencing financial distress and 4 non-financial distress companies. In 2020 14 companies were experiencing financial distress, and 1 was in the non-financial distress category. In 2021 there are 15 companies experiencing financial distress and no companies in the non-financial distress category. This potential financial distress is a signal of self-quality that the company informs external parties which is useful in making future decisions.]]>
<![CDATA[Pengaruh Religiusitas dan Long Term Orientation terhadap Budgetary Slack di Organisasi Perangkat Daerah (OPD) Kota Padang ]]>
<![CDATA[Zira Atika Putri]]>;
<![CDATA[Sany Dwita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.828
<![CDATA[Budgetary Slack is common in public sector organizations, due to a tight budget system that is difficult to realize. Factors that affect the budget gap are one of personal values. This study aims to look at individual factors of religiosity and long-term orientation. Research on religiosity factors in the context of budgets is still not widely carried out, especially regarding budgetary measures. This research method is descriptive quantitative with survey techniques using questionnaires. This research was conducted on the structural OPD of Padang City. Based on the results of testing and analysis, the religiosity variable has a positive effect on budgetary slack, and long-term orientation positively affects the occurrence of budget shortages in regional apparatus organizations. The findings of this study are expected to contribute research in management science and public sector accounting, especially related to budgets in the public sector.]]>
<![CDATA[Pengaruh Alokasi Dana Desa (ADD) terhadap Tingkat Kemiskinan Masyarakat Desa Melalui Pertumbuhan Ekonomi Sebagai Variabel Intervening ]]>
<![CDATA[Ica Maulidna Fatimah]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.876
<![CDATA[This study aims to examine the effect of village fund allocation on poverty levels through economic growth. This research is an empirical study of districts/cities in the ten poorest provinces in Indonesia in 2021. This type of research is causal quantitative. The type of data used is secondary data. The secondary data used is data and information on village fund allocations, poverty rates and economic growth through the official BPS website and the village ministry. Methods of data analysis using Path Analysis (Path Analysis). The results of the research on the variable allocation of village funds with a probability value of 0.157 > 0.05, the allocation of village funds has a positive and insignificant effect on the poverty level of rural communities. The village fund allocation variable has a probability value of 0.375 > 0.05, so the village fund allocation has no positive and significant effect on economic growth. The economic growth variable with a probability value of 0.000 <0.05, means that economic growth has a negative and significant effect on the poverty level of rural communities. Hypothesis testing obtained a calculated t value = 1.1769 < t table 1.65 with a significance level of 0.05, so it can be concluded that the mediation coefficient is 0.030 and there is no intervening influence. The results obtained show that economic growth as an intervening variable has a positive and insignificant effect on the poverty level of rural communities.]]>
<![CDATA[Pengaruh Extraversion dan Neuroticism terhadap Audit Judgment ]]>
<![CDATA[Puthri Yori Selsavinna]]>;
<![CDATA[Nayang Helmayunita]]>
<![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.v5i4.885
<![CDATA[This study aims to determine and analyze the influence of the big five personality on audit judgment. This research is included in the type of causality associative research using a quantitative approach. Researchers collected data using questionnaires which were distributed to 100 auditor respondents who work in public accounting firms in the cities of Padang, Pekanbaru and Batam. The data used in this research is primary data. Testing the hypothesis in this study using multiple linear regression analysis with IBM SPSS. The results of this study indicate that extra-version have an influence on audit judgment. while neuroticism and have no effect on audit judgment. Future research can use new variables or expand the population in future research.]]>
<![CDATA[Pengaruh Tekanan Karyawan, Struktur Kepemilikan dan Leverage terhadap Penjaminan Laporan Keberlanjutan ]]>
<![CDATA[Fiony Melenia]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.887
<![CDATA[This study aims to analyze the effect of employee pressure, ownership structure and leverage on the sustainability reports assurance. The dependent variable is sustainability report assurance with its measurement divided into four categories. While the independent variables are employee pressure, institutional ownership, majority ownership and leverage. The employee pressure variable is measured by the logaritma natural (Ln) of the number of employees. Institutional ownership variable is measured by comparing the number of shares owned by the institution and the number of outstanding shares. The majority ownership variable is measured by comparing the number of shares owned by the majority and the number of outstanding shares. The leverage variable is measured by comparing the company's total debt and total assets. This study uses a control variable, namely profitability. The research population is companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the research sample was carried out by purposive sampling technique and obtained a sample of 43 companies with a total of 215 observations. The analysis technique used is multiple linear regression analysis. The results indicate that employee pressure, majority ownership and leverage do not have a significantly positive effect on sustainability report assurance. Institutional ownership has a negative and significant effect on sustainability reports assurance.]]>
<![CDATA[Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecurangan Akuntansi: Studi Empiris pada OPD Kabupaten Solok Selatan ]]>
<![CDATA[Febby Febiola]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i1.888
<![CDATA[This studying intends to investigate and determine impact or influence of the variables on effectiveness of internal control and suitability of compensation for the accounting fraud in OPD South Solok Regency. The sampling procedure used total sampling with 32 populations, where 4 people were taken from each OPD. Multiple linear regression used in data analysis to evaluate and support the research in hypothesis. The results showed that effectiveness of internal control had a significant negative effect to accounting fraud, and suitability compensation also had significant negative effect on accounting fraud.]]>
<![CDATA[Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan ]]>
<![CDATA[Khoirunnisah Ritonga]]>;
<![CDATA[Mayar Afriyenti]]>
<![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.v5i4.899
<![CDATA[The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of banking in Indonesia. The data used in this study are annual reports of banking listed on the Indonesian Stock Exchange (BEI) in the period 2018-2021. The method of taking data samples using purposive sampling method. Based on this method, a sample of 108 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a negative and no significant effect on financial performance, the board of commissioners has a negative and no significant effect on financial performance, the board of directors has a negative and no significant effect on financial performance, the audit committee has a negative and no significant effect on financial performance.]]>
<![CDATA[Determinan Audit Report Lag pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018-2021 ]]>
<![CDATA[Agra Belva Harelya]]>;
<![CDATA[Nelvirita Nelvirita]]>
<![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.v5i4.901
<![CDATA[This study aims to examine the effect of firm complexity, auditor reputation and company age on the audit report lag. The population is property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used is purposive sampling method and acquired 185 companies. The statistical method uses multiple linear regression analysis. The results show that auditor reputation and company age has no effect on audit report lag, firm complexity positively affects audit report lag property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.]]>
<![CDATA[Pengaruh Transfer Pricing dan Thin Capitalization terhadap Praktik Penghindaran Pajak ]]>
<![CDATA[Elsha Fitri]]>;
<![CDATA[Sany Dwita]]>
<![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.v5i4.907
<![CDATA[This study investigates the impact of thin capitalization and transfer pricing, along with the controls of firm size and profitability, on tax avoidance strategies in non-financial multinational firms for the years 2019–2022. The sample was determined by purposive sampling method and 32 non-financial multinational companies were obtained as samples. The data is panel regression data Panel regression data. The results of the study are that transfer pricing and thin capitalization have no effect on tax avoidance. Tax avoidance is influenced by the controlling factors of firm size and profitability. Future research can use research samples of multinational companies that are listed or not listed on the Indonesia Stock Exchange to produce more representative research.]]>
