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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 Likuiditas, Leverage, Profitabilitas, dan Good Corporate Governance terhadap Risk Management Disclosure Reza Rosiani; Fiola Finomia Honesty
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.v5i4.1055

Abstract

The objective of this research is to investigate the impact of liquidity, leverage, profitability, and good corporate governance as proxied by independent commissioners, and audit committees on the disclosure of risk management. The data utilized in this study comprises secondary data derived from the annual reports of property and real estate firms listed on the Indonesian stock exchange from 2018 to 2021. The sample was selected using purposive sampling technique, resulting in a total of 28 companies included in the sample. Multiple linear regression analysis was employed as the analytical model in this research. The findings indicate that the audit committee exhibits a positive and statistically significant influence on risk management disclosure. Conversely, the independent commissioner demonstrates a negative and statistically significant impact on risk management disclosure. Moreover, the study reveals that liquidity, leverage, and profitability do not have a significant effect on risk management disclosure.
Pengaruh Peran Komite Audit, Umur Perusahaan dan Ukuran Perusahaan terhadap Audit Delay: Studi pada Perusahaan Sub Sektor Property dan Real Estate yang Listing di Bursa Efek Indonesia 2018-2021 Ghassani Malahati; Efrizal Syofyan
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.v6i1.1058

Abstract

This research aims to find out the effect of audit committee, company age and size firm on audit delay in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research. The samples collected was 188 data based of the purposive sampling technique. The data used are secondary data obtained from 1 or company websites and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that audit committee and firm age do not have a negative effect on audit delay. Company size has a negative effect on audit delay.
Public Accounting vs Private Accounting: Pengaruh Personal Branding terhadap Pilihan Karir Mahasiswa Akuntansi di Kota Padang Rania Isra Athalla; Mayar Afriyenti
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.v6i1.1071

Abstract

This study means to decide the amount of impact personal branding has on career choices of accounting students in picking a profession as a public accountant or private accountant. This study utilizes Holland's career choice theory. The population of this study were S1 accounting students in Padang City and information assortment was done utilizing a survey that was conveyed straightforwardly and through g form to accounting students at 6 colleges in Padang City. Hypothesis testing utilizing logistic regression analysis. The outcomes showed that 33.5% of the personal branding variable could impact the career choice variable of accounting students while the rest was affected by different factors.
The Faktor Determinan Minat UMKM terhadap Penggunaan Aktual Menggunakan Cloud Accounting Annisa Suvia; Nayang Helmayunita
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.v6i1.1072

Abstract

This study aims to find evidence that the UTAUT (Unified Theory of Acceptance and Use of Technology) model is a conceptual framework for explaining the acceptance and use of cloud accounting as an online accounting service in the city of Padang. The data used in this study are primary data obtained by distributing questionnaires in person and online. This study used purposive sampling with a sample of 340 respondents who had used cloud accounting. The data analysis used in this research is Structural Equation Modeling (SEM). Data analysis techniques using SmartPLS ver.4.0 were processed. This study found evidence that social influences, facilitating conditions and positive influences on behavioral intentions; behavioral intention to actual use has a positive effect, while performance expectations and effort expectations have a negative effect on behavioral intention.
Dampak Tata Pemerintahan yang Baik terhadap Kepercayaan Masyarakat Kabupaten Pasaman Nurhatika Nurhatika; Deviani Deviani
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.v5i4.1082

Abstract

This research aims to find out how much impact good governance has on the trust of the people of Pasaman district. This research uses legitimacy theory. The population of this study was the people of Pasaman district and data collection was carried out using a questionnaire which was distributed directly to 400 people of Pasaman district who were at least 17 years old, had a minimum of high school education, and people who had had dealings with the government. The research results show that 77.4% of good governance variables can influence public trust variables while the rest are influenced by other variables.
Bagaimana Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendapatan dan Belanja Desa pada Desa Lubuk Tajau Kabupaten Sekadau? Nur Fitriana Hamsyi; Slindri Sridewi; Rafles Ginting; Nina Febriana Dosinta
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.v5i4.1086

Abstract

This study aimed to determine the accountability and transparency of the village government in managing the village revenue and expenditure budget (a case study in Lubuk Tajau Village, Sekadau District). This study used qualitative research with a case study approach. Data collection involved observation techniques, in-depth interviews, and documentation. The results of this study indicate that the accountability and transparency of the village government in managing the village revenue and expenditure budget in Lubuk Tajau Village, Sekadau Regency has been carried out in accordance with Permendagri No. 20 of 2018, but there are still obstacles such as delays in submitting accountability reports to the government caused by rules that sometimes change.
The Pengungkapan Informasi Tentang Digitalisasi dan Nilai Perusahaan Rian Firmansyah; 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.v5i4.1089

Abstract

The purpose of this study is to find out how the effect of disclosing information about digitalization on company value in the food & beverage sub-sector, the textile & garment sub-sector, and the chemical sub-sector which are listed on the Indonesian stock exchange. This research is included in the type of causality research using a quantitative approach. The data in this study were sourced from company annual reports obtained from the website of the Indonesian stock exchange and the website of each company that was sampled. In testing the hypothesis, this study used panel data regression analysis using Eviews software version 12. Based on tests carried out, the results of this research show that disclosing information about digitalization has no effect on the value of companies in the food & beverage subsector, textile & garment subsector, and chemicals subsector listed on the Indonesian Stock Exchange for the 2019 - 2021 period.
Pengaruh Prior Opinion, Debt Default dan Kondisi Keuangan terhadap Penerimaan Opini Audit Going Concern Luthfi Alif Wibawa; Erly Mulyani
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.v5i4.1099

Abstract

This study aims to provide empirical evidence regarding the effect of prior opinion, debt default, and financial condition on going concern audit opinion. The dependent variable is going concern audit opinion whose measurement is divided into four categories. While the independent variables are prior opinion, debt default, and financial condition. The prior opinion variable is measured by looking at the audit opinion in the previous year. The debt default variable is measured by considering the company's equity. The financial condition variable is measured by the zmijewski model. The research method was verifiable with a quantitative approach. This study uses logistic regression analysis to test the proposed hypothesis. The population in this study are companies in the infrastructure, utilities and transportation sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The results of this study indicate that prior opinion has a significant positive effect on going concern audit opinion, debt default and financial conditions have a positive but not significant effect on going concern audit opinion.
Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Pemerintah Daerah Flora Evita; Dian Fitria Handayani
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.v6i1.1107

Abstract

The objective of this research was to explore the impact of both accountability and internal control systems on the performance of the local government within Pasaman District. The study encompassed a population of 38 OPD in Pasaman District. The study's participants consisted of OPD heads, treasurers, finance heads, and SPI heads. Employing primary data collected through questionnaires, the research involved 152 direct respondents. The findings of the research indicate that:1) Accountability yields a favorable influence on the performance of the local government in Pasaman District. 2) The internal control system also demonstrates a positive impact on the local government's performance within Pasaman District. The combined contribution of the independent variables in explaining the dependent variable amounts to 8.5%, leaving the remaining 81.5% to be explained by external factors not covered in this research. To enhance future research, it is recommended to introduce additional variables that are relevant to local government performance. Moreover, increasing the respondent pool and expanding the research scope can enhance generalizability.
Pengaruh Akuntabilitas dan Kualitas Laporan Keuangan terhadap Kinerja Pemerintah Daerah Azima Hanisa; Dian Fitria Handayani
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.v5i4.1108

Abstract

The purpose of this research is to examine the effect of accountability and the quality of financial reports on the performance of local government in Sijunjung District. The population of this research is 35 OPD in Sijunjung Regency. The respondents were the head of OPD, the treasurer, and the finance department. This research used a questionnaire distributed to 140 respondents. The results of this research indicate that 1) accountability has a positive effect on the performance of local government in Sijunjung Regency 2) the quality of financial reports has a positive effect on the performance of local government in Sijunjung Regency. The contribution of the independent variables in explaining the dependent variable is 38.4% while the remaining 61.1% is explained by other variables not examined in this research. Suggestions for further research are suggested to add other variables such as organizational culture.

Page 48 of 72 | Total Record : 715

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