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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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Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience Arianti Fakhriana; 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.v6i1.1152

Abstract

This study aims to examine the effect of moral development on tax compliance. The test uses primary data with a sample of 390 students in the city of Padang. Statistical tests performed were multiple regression tests and anova tests. Testing using multiple regression shows that hypotheses 1 and 2 are accepted. Meanwhile, hypothesis 3 is rejected. Anova testing shows that hypotheses 4 and 5 are accepted. This test shows that the level of tax compliance in Indonesia is dominated by preconventional moral developments such as sanctions and punishments.
Pengaruh Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai Variabel Mediasi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Lisa Andriani Putri; Erly Mulyani
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.v6i1.1168

Abstract

This study intends to examine impact of corporate governance on financial performance with corporate social responsibility as an mediating variable. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. Based on the result, corporate governance exhibit a substantial and beneficial impact on both financial performance and corporate social responsibility while corporate social responsibility demonstrates a minor positive influence on financial performance, so that corporate governance can’t mediate the relationship between corporate governance and financial performance.
Pengaruh Sifat Machiavellian, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan terhadap Niat Melakukan Whistleblowing Yolla Yelman Liani; 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.v6i1.1169

Abstract

This study aims to analyze the effect of Machiavellian traits, professional commitment, and the seriousness of fraud on the intention to commit whistleblowing. This research is a causality associative research with a quantitative approach. The population in this study were all employees at BPKD, BAPPEDA, BKPSDM, DPMPTSP in South Solok Regency. The data collection method uses questionnaires which are distributed directly. The data used in this research is primary data. The hypothesis in this study was tested using multiple regression analysis. The results of this study indicate that Machiavellian traits have no effect on whistleblowing intentions, professional commitment and the seriousness of fraud have a positive and significant effect on whistleblowing intentions.
Pengaruh Pengungkapan Corporate Social Responsbility dan Mekanisme Corporate Governance terhadap Kinerja Keuangan:Studi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2018-2022 Yovie Santria; 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.v5i4.1171

Abstract

This study will examine the relationship between corporate social responsibility disclosure and corporate governance mechanisms on financial performance. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. The results showed that CSR disclosure has a negative and insignificant effect on financial performance. The corporate governance mechanism has a positive and significant effect on financial performance.
Pengaruh Independensi, Keahlian Auditor, dan Pengalaman Auditor terhadap Audit Judgment: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat Annisa Tiara Rahim; Erinos NR
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.v6i1.1183

Abstract

The aim of this research is to evaluate how the independence, expertise, and experience of auditors influence the audit evaluation process. The main focus of this study is the entire group of auditors working at the Representative Office of the Republic of Indonesia for the West Sumatra Province. As the total population is less than 100 individuals, the method of total sampling is employed, involving all members of the population as participants in the study. Consequently, the sample for this research consists of around 60 auditors from the Republic of Indonesia's BPK Representative Office for West Sumatra Province. The data for this research are collected through the distribution of a questionnaire.
Pengaruh Locus of Control, Kinerja Auditor dan Etika Profesi terhadap Perilaku Disfungsional Auditor: Studi Empiris pada KAP di Kota Padang Dwika Fitria Wulandari; 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.v5i4.1184

Abstract

This study aims to examine the influence of external locus of control, internal locus of control, auditor performance and professional ethics on auditor dysfunctional behavior. The population in this study were all public accounting firms in the city of Padang, using the total sampling method. There were 7 public accounting firms that could be used us research samples and 44 questionnaires were collected. The data analysis method used in this research is multiple linear regression. The result of this study show that external locus of control has a positive effect on auditor dysfunctional behavior, while internal locus of control, auditor performance and professional ethics have a negative effect on auditor dysfunctional behavior.
Analisis Kinerja Keuangan Perusahaan Sub Sektor Asuransi yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid 19 Intan Febrianingsih; Salma Taqwa
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.v6i2.1186

Abstract

This research purposes to analyze the performances analysis of insurance sub-sector company listed on Indonesia Stock Exchange Before and After Covid-19. The researcher applied descriptive research. This research population was insurance sub-sector companies registered on IDX in 2018–2021. Sampling technique of this research was purposive samping. It consisted of 14 companies. type of data was secondary data acquired from IDX website and website of each company. This result showed that 1) there was no significant difference in financial performances in term of liquidity indicators before and after Covid-19, 2) there was no significant difference in financial performances in the term of activity indicators before and after Covid-19, 3) there was no difference significant financial performances described from solvency indicators before and after Covid-19, 4) there was no significant difference financial performances described from profitability indicators before and after Covid-19.
Pengaruh Investment Opportunity Set (IOS), Likuiditas, dan Efisiensi terhadap Kualitas Laba: Studi Empiris pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia 2018-2021 Luvia Rahmadani; Nelvirita Nelvirita
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.v6i2.1194

Abstract

This study aims to examine the effect of Investment Opportunity Set (IOS), liquidity, and efficiency on earnings quality. The data used is secondary data in the form of an annual report of commercial banks listed on the Indonesia Stock Exchange for 4 years of observation, from 2018 to 2021. The sample was determined by purposive sampling technique and then resulted in 42 companies as the sample. This research used multiple linear regression analysis models. These models were analyzed using EViews 12. The results of this study showed that investment opportunity set, liquidity, and efficiency have no effect on earnings quality.
Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akutansi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah di Kota Padang Aabidah Haswenova; Halmawati Halmawati
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.v6i3.1195

Abstract

This study aims to examine the factors that influence the occurrence of accounting fraud tendencies. The independent variables used in this study are the appropriateness of compensation, conflict of interest, the effectiveness of internal controls, and information asymmetry while the dependent variable is the tendency of accounting fraud. The population in this study were KSPPS managers and administrators in the city of Padang with the sampling technique being purposive sampling. The data used is primary data obtained by distributing questionnaires to KSPPS administrators and managers in Padang City. Data from this questionnaire were analyzed using the IBM SPSS 23 application. The results of this study indicate that the suitability of compensation has a negative effect on the tendency of accounting fraud and information asymmetry have a positive effect on the tendency of accounting fraud, while conflict of interest and the effectiveness of internal control does not have an effect on the tendency of accounting.
Pengaruh Opini Audit, Temuan Audit, dan Karakteristik Daerah terhadap Ketepatan Waktu Laporan Keuangan Pemerintah Daerah di Sumatera Rezi Oktawiana; 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.v6i1.1196

Abstract

This study aims to analyze the influence of audit opinions, audit findings, and regional characteristics on the timeliness of local government financial reports in Sumatra in 2021. This research uses a quantitative approach. Sampling method using Purposive based on predetermined criteria and produced sample 90 local governments in Sumatra in 2021. Multiple regression analysis was employed to test the hypothesis. The results shows that audit opinions and local government measures have negative effect on LKPD timeliness, while the findings audit and the age of the local government have no effect on the timeliness of LKPD.

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