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[Laporan Keberlanjutan yang Berkualitas: Peran Stakeholder Pressure dan Corporate Governance ]]>
<![CDATA[Mulyaji Dharmawan]]>;
<![CDATA[Andy Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i1.1377
<![CDATA[This is a quantitative research aimed at examining the influence of stakeholder pressure using the mechanisms of employees and shareholders, as well as corporate governance using the mechanisms of the board of commissioners and audit committees on the quality of sustainability reports. The study sample comprises 35 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018-2021. Secondary data from annual reports and sustainability reports accessible through the Indonesia Stock Exchange website and related entity websites were used in this research. The study employs a random effect model with panel data regression, and data processing was conducted using STATA version 16. Based on the test results, it was found that one variable of corporate governance mechanism, which is the Audit Committee, has a significant positive impact on the quality of sustainability reports. However, the Board of Commissioners did not exhibit a significant influence. As for the stakeholder mechanisms of Employees and Shareholders, they did not demonstrate a significant impact on the quality of sustainability reports.]]>
<![CDATA[Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Adelina Citradewi]]>;
<![CDATA[Evi Widiani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i1.1404
<![CDATA[In the last five years, service industry companies have experienced the sharpest decline in financial performance compared to companies in other sectors. This research aims to determine the effect of CSR and the size of the board of directors on financial performance, which is mediated by company reputation. The population used in this research is all service industry issuers registered on the IDX (Indonesian Stock Exchange), totaling 1,338 issuers in 2019-2021. Purposive sampling is the technique of choice in sampling decisions, and a total sample of 69 issuers was obtained. The data analysis techniques used in this research are panel data regression analysis and path analysis. Based on the research results, it was concluded that the CSR variable had an effect on the company's reputation, the company's reputation had an effect on the company's financial performance, the size of the board of directors had no effect on the company's reputation, CSR and the size of the board of directors had no effect on the company's financial performance and could not be mediated by the company's reputation. Future research can expand the research sample and variables so that the coverage is broader and more factors can influence the company's financial performance.]]>
<![CDATA[Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 ]]>
<![CDATA[Juliyanti Kotango]]>;
<![CDATA[Gregorius Jeandry]]>;
<![CDATA[Iqbal Muhammad Aris Ali]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i1.1443
<![CDATA[This study aims to determine the effect of green accounting, environmental performance and environmental costs on profitability. The population used in this research is mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected using a purposive sampling method based on criteria, so that 13 companies were obtained with a total sample of 65 data. The analysis technique used in this research is multiple regression analysis using the SPSS 25 program. The results of this research show that green accounting has no effect on profitability, environmental performance has no effect on profitability and environmental costs have a positive effect on profitability.]]>
<![CDATA[Analisis Transparansi, Akuntabilitas dan Pemanfaatan Teknologi Informasi dalam Pengelolaan Dana Desa ]]>
<![CDATA[Putri Nabila]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i2.1481
<![CDATA[The aim of this research is to determine transparency, accountability and the use of information technology in managing village funds in villages in Tanah Kampung District. This study uses a quantitative approach. The type of research applied is descriptive research. The difference between this research and previous research is the addition of a variable, namely the use of information technology. The next difference is in the intended respondents. Another difference is that the previous research used associative quantitative research while this research uses descriptive quantitative research. The research results show that: 1) Village fund management in villages in Tanah Kampung District is not yet fully transparent. 2) Village fund management in villages in Tanah Kampung District is not yet fully accountable. 3) village fund management in villages in Tanah Kampung District has not fully utilized technological information. Recommendations for future research are to include the community as respondents in the research.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Belanja Daerah, dan Kompleksitas Pemerintahan terhadap Transparansi Informasi Keuangan Daerah Via Website ]]>
<![CDATA[Sophi Dezalinda]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i2.1502
<![CDATA[The aim of this study is to offer actual data on the impact of local income, regional spending, and governmental complexity on the accessibility of regional financial data online in Indonesia. Based on the accessibility of acquiring regional financial information with three years of research observation, this study looks at the transparency of financial information on government websites in 34 Indonesian provinces. Multiple linear regression analysis was used to test this study. The research's conclusions indicate that local original income significantly improves the accessibility of regional financial data on websites. However, regional expenditure variables and government complexity have no influence on the transparency of regional financial information via the website. This result supports the signal theory, which holds that a high level of local revenue signifies that the government is successfully discharging its obligations to the community. The results of this study can be utilized by local governments to establish internal or external laws, improving the transparency of financial data on local government websites going forward.]]>
<![CDATA[Pengaruh Kepercayaan pada Pemerintah dan Persepsi Keadilan Pajak Terhadap Kepatuhan Pajak ]]>
<![CDATA[Monica Fitrianedi Jamel]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i3.1505
<![CDATA[The main objective of this research is to determine how tax compliance is influenced by factors such as trust in government and perceptions of tax fairness. This research relies on data obtained from answers to questionnaire statements given to respondents. This research uses a probability sampling method involving 100 non-employee individual taxpayers registered with KPP Pratama Padang City. To test the hypothesis, this research uses path analysis. Research findings show that trust in government and perceptions of tax fairness can mediate the relationship between trust in government and tax compliance.]]>
<![CDATA[Pengaruh Profitabilitas dan Struktur Aset terhadap Struktur Modal: Studi Perusahaan Manufaktur Terdaftar di BEI Tahun 2018-2021 ]]>
<![CDATA[Tiara Shasabillah Geofanny]]>;
<![CDATA[Halkadri Fitra]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i2.1510
<![CDATA[The purpose of the research is to obtain empirical evidence about the influence of profitability and asset structure on capital structure in manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. By using purposive sampling method, there were 61 companies as the research sample. The research uses secondary data with a quantitative approach throught causative research. The data in this research were sourced from company annual reports obtained from the website of the Indonesia Stock Exchange and the website of each company that was sampled. This research uses panel data regression analysis using Eviews12. Based on the tests carried out, the results of this research show that profitabilityhas no significant effect on capital structure, and asset structure has a significant effect on capital structure.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Putri Ramalia Yusmir]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i2.1514
<![CDATA[This research examines the influence of managerial ownership, institutional ownership and company size on company performance in mining companies listed on the Bursa Efek Indonesia for the 2019-2022 period. Company performance is calculated using the Tobins' Q measurement. The sampling method for this research uses purposive sampling and 28 mining companies were obtained as samples. The type of data used is secondary data using panel data regression. The research results state that the managerial ownership variable has a negative and significant effect on company performance. The variables institutional ownership and company size have no effect on company performance.]]>
<![CDATA[Analisis Akuntabilitas Kinerja Sekolah dari Perspektif Teori Pemangku Kepentingan ]]>
<![CDATA[Ade Palupi]]>;
<![CDATA[Queentina Adhella Prudencia]]>;
<![CDATA[Ade Wirman Syafei]]>;
<![CDATA[Jumansyah Jumansyah]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i1.1519
<![CDATA[This research explains on how a school accounts for its performance due to to comply its accountability to its stakeholders. Meanwhile, the purpose of this study is to enrich stakeholder theory discourse on the application of performance measurement in schools. This is a case study research by using qualitative approach. A private high school in the East Jakarta to be a case. Data is collected through documentation and interviews with the principal, two vice principals and an officer of school public relations. This study finds (1) the stakeholders of private school consist of the government, the school foundation, and parents. (2) The school conducts performance measurement as a tool for complying school’s accountability. (3) School prepares some reports in term of learning resources, financial resources, and asset management to report school’s performance for its stakeholders. (4) As school managing the three types of resources, it creates value, namely the excellent level of students’ academic and non-academic quality. This paper concludes that using performance measurement and report it to its stakeholder for complying accountability is a form of school’s interaction with stakeholders. This relationship is significant for school to attain its value in delivering education service.]]>
<![CDATA[Inflasi dalam IPO: Menelusuri Jejak Underpricing ]]>
<![CDATA[Jufri Yandes]]>;
<![CDATA[Destiana Destiana]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v6i1.1521
<![CDATA[The study explores whether in 2021 to 2022, the inflation rate has an influence on underpricing. The hypothesis testing approach process begins by passing the classical assumption test and linear regression analysis. Secondary data sources were obtained through the Indonesia Stock Exchange with a total population of 112, and 77 samples were selected based on specific criteria for use in the study. The results of the study reveal that from 2021 to 2022 inflation has an influence on underpricing. It is suspected that the inflation rate is used by investors as one of the decision indicators in investing in IPO shares in the period 2021 to 2022 which has an impact on the level of underpricing, in line with this because inflation can also be a driver or obstacle for economic growth, price stability, and especially in terms of investment decisions. This study is expected to provide a real contribution in the form of empirical data that is useful for issuers who list their shares and for future researchers and become a source of further recommendations.]]>
