cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
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
 47   48   49   50   51 
Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi Narti Mariati; Mia Angelina Setiawan
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.v6i1.1109

Abstract

This research aims to analyze the effect of institusional ownership, financial distress, and capital intensity on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2022. The Study used purposive sampling method, with 295 samples and 5 observation periods.The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and capital intensity have no significant effect on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in manufacturing companies.
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dalam Mewujudkan Prinsip Good Governance Meliani Fitrianti; Vita Fitria Sari
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.v6i1.1114

Abstract

The main aim of this study was to investigate the impact of transparency and accountability on the effective management of village resources, within the framework of implementing principles of good governance. This research is a case study conducted as a case study in Padang Pariaman Regency. The study encompassed a total of 103 "nagari" (villages) in the regency, constituting 824 administrative units in total. The sampling method employed was simple random sampling. By using Slovin's formula to calculate the sample size, a total of 270 "nagari" units were selected as the sample. The research adopts a quantitative approach. Primary data for this study were collected through questionnaires distributed to village officials within Padang Pariaman Regency. Data analysis involved the utilization of linear regression techniques. The outcomes of this investigation reveal a positive and statistically significant correlation between transparency and accountability and the effective management of village funds.
Corporate Governance Memoderasi Pengaruh Manajemen Laba Riil terhadap Nilai Perusahaan Vanny Talasania; Nelvirita Nelvirita
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.v5i4.1133

Abstract

This study aims to examine the effect of real earnings management moderated by corporate governance with five indicators, namely managerial ownership, independent commissioners, institutional ownership, audit committee and leverage on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used purposive sampling method, obtained 72 samples in the study from 217 companies from 2018-2021. The data used in this study are secondary data obtained from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) and can be accessed through the website www.idx.co.id. The analysis method used is the SEM-PLS test method using SmartPLS software version 4.0. The results showed that real earnings management has a negative and significant effect on firm value and corporate governance does not weaken the effect of real earnings management on firm value.
Analisis Faktor-Faktor yang Mempengaruhi Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah di Kota Padang Nurfaadhilah Nurfaadhilah; 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.v5i4.1134

Abstract

Small and medium enterprises (SMEs) create a major contribution to the country's economic growth. The development of SMEs can be encouraged by the use of management accounting practices (MAPs) as a basis for decision making in order that their business performances become effective and efficient in achieving goals. However, a few research has been done on MAPs in SMEs in developing countries. This study aims to show what contingency factors (company size, owner participation, market competition, and information technology) affect the implementation of MAPs in the SMEs sector in one of the SMEs central cities in developing country (Indonesia). namely the city of Padang. This study employs a quantitative descriptive survey method, by distributing questionnaires. A sample of 96 respondents was determined by purposive sampling technique. The respondents of the study are owners or staff/managers of SMEs accounting/finance. Multiple regression analysis with SPSS 29 is used to analyze the data. The results of the study conclude that the level of company size, owner participation, market competition, and information technology has a positive and significant effect on the implementation of MAPs by SMEs. This research is expected to be a reference for further research in the field of management accounting and corporate governance in SMEs.
Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Bima Maychandra; Nelvirita Nelvirita
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.v5i4.1137

Abstract

The aim of this research is to examine the influence of institutional ownership, independent commissioners, audit committees and managerial ownership on the integrity of financial reports. Financial account integrity, which is measured by the market price of shares divided by the book value of shares, is the dependent variable. Meanwhile, institutional ownership is measured by the number of shares owned by the institution in the number of outstanding shares, independent commissioners are measured by the number of independent commissioners in the number of commissioners, audit committees are calculated by the number of audit committee members, and managerial ownership is measured by the number of shares owned by management in the section with number of shares distributed. The research population is companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Purposive sampling was used to determine the research sample, and 18 companies were obtained with a total of 90 observations. Multiple linear regression analysis is used as an analysis technique. Based on the findings of this research, institutional ownership, audit committee and managerial ownership have no effect on the integrity of financial reports, but independent commissioners have a good and significant effect on the integrity of financial reports.
Pengaruh Kompetensi Komite Audit, Gender dan Laba Rugi terhadap Audit Report Lag: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke Bursa Efek Indonesia (BEI) pada tahun 2018-2022 Endang Sri Astuti; Nelvirita Nelvirita
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.v6i1.1142

Abstract

This study aims to analyze the effect of audit committee competence, gender, and profit and loss on audit report lag. This study uses annual report data for all companies that are late in submitting audited financial reports to the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling technique used in this research is purposive sampling, with a total sample of 333 companies in 2018-2022. This study uses multiple linear regression analysis in hypothesis testing. The results showed that audit committee competence had a negative and insignificant effect on audit report lag, female gender had a positive and insignificant effect on audit report lag, and companies with shorter profits experience shorter audit report lag than those incurring losses.
Pengaruh Good Governance dalam Pengelolaan Dana Desa Terhadap Kepercayaan Masyarakat: Suatu Persepsi dari Masyarakat di Kecamatan Pantai Cermin Della Yuni Arianti; Deviani Deviani
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.v6i1.1143

Abstract

This study aims to determine the effect of good governance (perceived accountability, perceived transparency, and perceived responsiveness) in the management of village funds in Pantai Cermin District on public trust. This type of research is causative with a quantitative approach. The population in this study was the people of Pantai Cermin District with a sample of people who were or had completed their education at tertiary institutions. Primary data in this study were collected by distributing a 5-point Likert scale questionnaire. SPSS software version 24 is used as a tool in processing research data and multiple linear regression analysis is used as a data analysis technique in this study. The results of the study show that perceptions of accountability have no partial effect on public trust; conversely, perceptions of transparency and responsiveness influence public trust. Simultaneously the three components of good governance affect the community's trust in the village government in Pantai Cermin District.
Pengaruh Tekanan Stakeholder dan Ukuran Perusahaan terhadap Sustainability Report Assurance: Studi Empiris pada Perusahaan Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021 Rezza Alfajar; Salma Taqwa
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.v6i1.1147

Abstract

This study aims to analyze the effect of environmental pressure, employee pressure, government pressure, and company size on sustainability report assurance in companies listed on the Indonesian Stock Exchange (BEI) for the 2017-2021 period. The dependent variable in this study is sustainability report assurance which is measurement using dummy variables which are divided into 2 categories. While the independent variables in this study consists of 4 variables, namely the first is environmental pressure with its measurement using a dummy variable which is divided into 2 categories, the second is employee pressure with its measurement using the natural logarithm (Ln) of the number of employees, the third is government pressure with the measurement uses a dummy variable which is divided into 2 categories, and the fourth is company size with its measurement using the natural logarithm (Ln) of total assets. This Research is a quantitative research. The research data used is Secondary data obtained from the IDX and the official websites of each company. The selection of research samples was carried out using purposive sampling technique and obtained a sample of 51 companies with a total of 255 objects of observation. The analysis technique used is binary logistic regression analysis. The research results that environmental pressure and employee pressure have a positive effect on sustainability report assurance, while government pressure and company size have a negative effect on sustainability report assurance.
Pengaruh Religiusitas, Personality, dan Gender terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Zahro Ilmi Efendi; Eka Fauzihardan
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.v5i4.1150

Abstract

This study examines the effect of religiosity, personality, and gender on taxpayer perceptions of tax evasion. The sample was determined using the slovin formula and 400 WPOP samples were obtained. The type of data is primary data using multiple regression analysis. The results of this study are religiosity has a significant negative effect on the perception of taxpayers, personality has a significant positive effect on perceptions of taxpayers, and gender has no effect on perceptions of taxpayers.
Pengaruh Whistleblowing System, Bystander Effect, dan Anti-fraud Awareness terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa pada Kabupaten Sijunjung Utari Dwi Putri; Efrizal Sofyan
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.v5i4.1151

Abstract

This study intends to examine the impact of the bystander effect, anti-fraud awareness, and the whistleblowing system on managing village money in Sijunjung Regency and preventing fraud. This study is quantitative in nature. The Slovin formula is used to determine how many sample members there should be. A total of 117 respondents from 39 villages in the Sijunjung district made up the study's sample. The hypothesis in this study was tested using multiple linear regression analysis with SPSS version 20. The results showed that the whistleblowing system and anti-fraud awareness had a positive effect on fraud prevention, while the bystander effect had a negative effect on fraud prevention.

Page 49 of 72 | Total Record : 715

 47   48   49   50   51 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue