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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 Political Connection dan Managerial Ownership terhadap Tax Aggressiveness Firma Ayu Diafitri; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.911

Abstract

The aim of this research is to examine effect of political connection and managerial ownership on tax aggressiveness in primary consumer goods manufacturing companies listed on Indonesia Stock Exchange 2019-2021. The type of this research is causative research, with purposive sampling technique, it got 38 companies as sample. The researcher applied multiple regression analysis. While, the result showed that a political connection had significant and positive effects on tax aggressiveness, while managerial ownership had not significant effects on tax aggressiveness.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan: Studi pada Perbankan yang Terdaftar di BEI Tahun 2017-2019 Muhammad Idris Ashari; Novita WeningTyas Respati; Muhammad Hudaya
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.960

Abstract

Financial performance of banking is an indicator that measures the successful or unsuccessful of a bank in carrying out its business activities and indicates that management has managed resources effectively and efficiently. Financial performance is proxied by the entity's profit growth. This study verifies and analyzes the influence of Non-Performing Loans, Loan to Deposit Ratio, Return on Assets, Operating Expenses, Operating Income, Inflation, Net Interest Margin, and Intellectual Capital on Financial Performance of Banking. Type of this research is associative. Population of this research is all around banks where listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was a census/sampling technique, total sample obtained was 41 banks. Hypothesis testing using multiple linear regression. The difference with previous research situated on the addition of the Net Interest Margin and Intellectual Capital variables. The Results of this research prove that NPL has a negative effect on financial performance. LDR, ROA, BOPO, Inflation, NIM, and IC have no effect on financial performance.
Pengaruh Tax Knowledge, Tax Socialization dan Business Income terhadap Tax Compliance pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Padang Tia Marsilla; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1010

Abstract

Income tax. Most of the tax revenue for Indonesia. MSMEs are a source of the Indonesian economy and are the basis for increasing government tax revenues. Overall, the ratio of formal taxpayer compliance is 67.18 percent, but the ratio of formal taxpayer compliance has not reached the target of 80%. The purpose of this study was to determine the effect of tax knowledge, tax socialization and business income on taxpayer compliance. The focus of this research is the city of Padang which was chosen because it comes from other regions/cities in West Sumatra due to the large number of MSMEs in the city of Padang. This research is a quantitative study using basic data collected through random questionnaires. as many as 400 respondents. The analytical method used in this research is multiple linear analysis. The results of this study indicate that the variables of tax knowledge, tax socialization and business income have a positive effect on MSME taxpayer compliance in the city of Padang. This study is expected to be an evaluation material for the government to further educate the public about taxation, so that the public can also know about taxation and comply with tax regulations in Indonesia through tax socialization.
Pengaruh Tekanan Karyawan, Tekanan Pemegang Saham dan Gender Diversity terhadap Kualitas Sustainability Report Nabilah Aisha Putri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1019

Abstract

The purpose of this research is to examine the impact of employee pressure, shareholder pressure and gender diversity on the quality of sustainability report. To assess the quality of sustainability reports, this study employs the SRQ value, which is a disclosure index based on the GRI-Standard. The population of this research are companies listed on the Indonesia Stock Exchange (IDX) over a five-year period from 2017 – 2021. By using the purposive sampling method, this research obtained 48 samples that met the criteria. This research uses multiple linear regression analysis in hypotheses testing. The findings indicate that employee pressure and shareholder pressure has a negative and significant effect on the quality of sustainability reports. On the other hand, gender diversity do not have any effect on the quality of sustainability reports.Thus, all the hypotheses proposed in this study were rejected.
Pengaruh Profitabilitas, Thin Capitalization dan Transfer Pricing terhadap Agresivitas Pajak Nanda Lestari; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1027

Abstract

This study was conducted to investigates the influence of profitability, thin capitalization and transfer pricing on tax aggressiveness in non-financial multinational companies listing on (BEI) the Indonesia Stock Exchange in 2019-2021. Population was determined using purposive sampling, 36 companies were selected. Data was processed using SPSS 26 with multiple linear regression analysis method. The findings prove that profitability and transfer pricing have no influence on tax aggressiveness, while thin capitalization has a significant influence on tax aggressiveness.
Pengaruh Audit Tenure, Debt Default tehadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Kintan Diandra Sabilla; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1032

Abstract

This study aims to find out how tenure and debt default audits affect going-concern audit opinions. This research focuses on manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The purposive sampling method was used to select the sample in this study, namely 49 companies. Based on the process of data collection, data processing and data testing, the overall summary of the results of the research is presented from the interpretation of the data, namely the tenure audit variable positively influences acceptance of going-concern opinions but is not significant so that it is stated that tenure audits do not influence acceptance of going-concern opinions. concern. Meanwhile, the debt default variable has a positive and significant effect so that it can be stated that debt default has an influence on receiving a going concern opinion.
Pengaruh Efikasi Diri dan Ekspektasi Hasil terhadap Niat Mahasiswa Berkarir di Bidang Akuntansi Pemerintahan: Studi Empiris pada Mahasiswa Jurusan Akuntansi di Kota Padang Umbratul Nada; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1038

Abstract

This research examines the effect of self-efficacy and outcome expectations on students' intentions to have a career in government accounting (an empirical study of accounting majors in Padang City). The population of this study was S1 students majoring in accounting in Padang City. The sample in this research was 365 samples. Type this research is a causal research with a quantitative approach.The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results showed that self-efficacy and outcome expectations have a positive effect on student intentions career in government accounting.
Determinan Internet Financial Reporting pada Perusahaan Manufaktur di Bursa Efek Indonesia Wike Januriati; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1044

Abstract

The use of the internet in the era of revolution 4.0 currently affects the traditional form of information presentation for companies. Technological developments, especially the internet, create opportunities to expand information dissemination through company websites in the form of up-to-date information in order to reduce information asymmetry in a company. This research aims to provide transparency and accountability to company stakeholders, including investors, employees, auditors and customers. One of the impacts of the internet for accountants is the emergence of IFR or online-based financial information providers. Internet Financial Reporting causes financial reporting to be easily accessible to anyone and can be traced for accuracy for investors. Thus, it is necessary to know the determining factors that encourage why companies need to implement IFR as a medium of communication with investors. This study used a sample of 85 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The method used in this research is regression analysis, simple regression coefficient test (t test), and simultaneous regression test (F test) to find out what factors affect IFR. The variables used in this study are company size, profitability, liquidity, leverage, audit committee and audit quality. The results showed the variables that had a significant effect on IFR were company size and leverage of 0.000 and 0.031, while the variables of profitability, liquidity, audit committee and audit quality had no significant effect on internet financial reporting.
Pengaruh Kepercayaan Kepada Pemerintah, Norma Sosial, dan Sanksi Perpajakan terhadap Perilaku Kepatuhan Pajak Miftah Imanda Sari; Eka Fauzihardani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1046

Abstract

This study intends to investigate trust government, social norms, and tax penalties affect tax compliance behavior. Primary data are utilized in this form of research. primary data collected from respondents' responses to questionnaires. 399 individual taxpayers from the city of Padang—both employers and employees—served as the study's sample. The statistical data analysis technique used in this study is multiple regression analysis. The study's conclusions indicate that while trust in the government and tax penalties have a positive effect on tax compliance behavior, societal norms have no bearing on it. The Tax Service Office must take action to establish a favorable environment, according to the research's implication. There is an increase in trust in the government enforced by the tax authorities, and there are more sanctions, for example, when outreach to taxpayers is done to encourage taxpayers to abide by tax regulations that have been decided by the government. Taxes are imposed on taxpayers in order to force them to fulfill the required tax responsibilities.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020 Muhammad Fadhil Zain; Deviani Deviani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1052

Abstract

This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.

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