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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 Earning Quality terhadap Kinerja Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2019-2022 Syukurni Atiqa Murenda; Vanica Serly
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.v6i2.1527

Abstract

The main of this research is to investigate how the company performs influenced by factors such as earnings quality with CSR as a moderating variable. This study relies on data taken from financial reports and annual reports companies listed on the Indonesian Stock Exchange (ISE) for many years 2019 to 2022. This research used purposive sampling, which involved selecting 90 people company in the 2019-2022 period. To test the hypothesis, this research uses moderated regression analysis analysis. Research findings show that earnings quality does not have a significant effect on company performance and also the influence of earnings quality on company performance cannot be moderated by CSR.
Pengaruh Audit Tenure, Audit Capacity Stress, dan Entrenchment Effect Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2022 Deni Rahmadani; Halmawati Halmawati
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.v6i2.1528

Abstract

This research examines the association of audit tenure, audit capacity stress, and entrenchment effect as independent variables on audit quality. This research was conducted at manufacturing companies listed on the Indonesia Stock exchange from 2019-2022. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using multiple regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between audit tenure and the quality of the audit results. The second hypothesis is rejected where there is no significant effect between audit capacity stress on the quality of audit results. The third hypothesis is rejected, where there is no effect of the entrenchment effect on the quality of audit results.
Pengaruh Fee Audit, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Property & Real Estate serta Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Hasanah Hasanah; 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.v6i2.1531

Abstract

This research aims to investigate the impact of audit fees, audit tenure, and KAP size on audit quality. This research samples are property & real estate and infrastructure companies that are listed in Indonesia Stock Exchange during 2018-2022 periods, using the purposive sampling method. Audit quality’s proxy is earning surprise Benchmark. This research data used secondary data taken from the annual report published by the Indonesia Stock Exchange (IDX). Logistics regression analysis is used as data analysis techniques. This study implies a descriptive research design using a quantitative approach. This research finds that audit fees have positive effect on audit quality, audit tenure has no effect on audit quality, while KAP size has negative effect on audit quality.
Pengaruh Pandemi Covid 19, Financial Distress, Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Denisyah Azhura; Vanica Serly
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.v6i2.1534

Abstract

This research aims to test and determine the impact of the Covid 19 pandemic, financial distress, good corporate governance (independent board of commissioners and managerial ownership) on earnings management. Leverage and company size are control variables. This research uses companies operating in the manufacturing sector that are listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample used is 36 samples of manufacturing companies over a 5year period. This research uses descriptive statistical methods for data analysis. estimation for making panel regression models, model testing and hypothesis testing using the Eviews12 program. The research results show that the Covid 19 pandemic has a positive effect on earnings management, financial distress has no effect on earnings management, an independent board of commissioners has no effect on earnings management, and managerial ownership has no effect on earnings management.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage terhadap Return Saham Erselia Trinisa; Efrizal Syofyan
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.v6i2.1535

Abstract

This study aims to determine the effect of institutional ownership, firm size, and leverage on stock returns. This research was conducted on 15 agricultural sector companies listed on the Indonesian Stock Exchange, with the period of the research during 5 years (2018-2022). This study uses secondary data obtained by using data collection technique in the form of annual report documents. The sampling technique for this research uses a purposive sampling technique. The analytical method using SPPS (Statistical Product and Service Solution) version 25. The results show that leverage has a negative and significant effect on stock returns, while institutional ownership and firm size have no effect on stock returns.
Pengaruh Opini Audit, Temuan Audit dan Tindak Lanjut Hasil Pemeriksaan terhadap Ketersediaan Laporan Keuangan di Situs Website Pemerintah Febrina Sabrini; Vita Fitria Sari
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.v6i2.1537

Abstract

This research aims to examine the influence of audit opinions, audit findings, and follow-up to audit results on the availability of financial reports on local government websites. The sampling technique in this research was purposive sampling and this population was obtained from 542 regencies/cities throughout Indonesia in 2021 which were used as samples in this research. The type of data in this research is secondary data. The data analysis method used is logistic regression. The research results show that the variables audit opinion and audit findings have a positive effect on the availability of financial reports on local government websites. The follow-up variable on audit results has no effect on the availability of financial reports on local government websites.
Analisis Perbedaan Tingkat Pemahaman Pajak dan Moral Pajak pada Generasi Milenial dan Generasi Z Indonesia Mila Rahmadani; Eka Fauzihardani
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.v6i2.1538

Abstract

In 2045 Indonesia will have a demographic bonus phenomenon dominated by productive citizens, they are the millennial generation and generation Z, that will increase the number of taxpayers and increase tax revenue. So, our must know about the basic factors that influence voluntary tax compliance, namely tax understanding and tax morals owned by millenials and generation Z as future taxpayers. This study aims to examine the level of tax understanding and tax morale of millenials and generation Z, and to examine which generation has a better level of tax understanding and tax morale. This research is a comparative study using a quantitative approach. Data of this study are primary data. Data collection is by using closed-ended questionairres. The samples in this study were millennials and generation Z who had studied, read, heard or found out information about taxation. The sampling technique used purposive sampling technique. The hypothesis in this study was tested using a two-sample mean difference test (Independent sample t test) with IMB SPSS 25. The results showed that the millennial generation's tax understanding and tax morale were better than those of generation Z. Then for each generation, the millennial generation's tax understanding is better (higher) compared to their tax morale. Likewise with generation Z where generation Z's tax understanding is better (higher) than their tax morals.
Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022 Friska Meilani Ikrar; Halmawati Halmawati
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.v6i2.1539

Abstract

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.
Evaluasi Ketaatan dan Transparansi Pelaporan Dana Kampanye Pemilihan Presiden 2019 Hamdani Hamdani
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.v6i2.1540

Abstract

In accordance with KPU Regulation Number 3 of 2022, campaign activities for the 2024 presidential election will begin on November 28 2023. The KPU sets administrative requirements regarding campaign funds that must be complied with by all election contestants, including presidential and vice presidential candidate pairs. This research is intended to evaluate compliance and transparency in reporting campaign funds for the 2019 presidential election with the aim of measuring compliance and transparency in reporting campaign funds for the 2019 presidential election which can be used as a benchmark for managing campaign funds in the 2024 presidential election. The results of the research show that several complete accountability forms were not made, and deposits were not made. recorded at the LPPDK, did not create a separate list of donors that did not include identification, reporting of TPS witness funds was not transparent, there were allegations that donations were used outside of campaign funding purposes, and PKPU had not clearly regulated a tiered accountability mechanism. There are difficulties in implementing PKPU Number 24 of 2018 concerning General Election Campaign Funds because reporting is not carried out in stages from district/city to province and center, but the report format is presented according to election administration areas. However, accountability and bookkeeping are carried out centrally by the national campaign team, where revenue and expenditure traffic goes through the RKDK.
Pengaruh Akuntabilitas, Independensi, dan Pengalaman Kerja Terhadap Kualitas Audit Muhammad Dandy Akbar; Dian itria Handayani
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.v6i2.1544

Abstract

This research aims to examine the influence of accountability, independency, and work experience on audit quality at Public Accounting Firms in Padang City. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was the auditors of the Public Accounting Firm in Padang City, totaling 60 people. The statistical data analysis technique used in this research in multiple regression analysis. The research results show that accountability has a significant positive effect on audit quality at the Public Accounting Firm in Padang City. Meanwhile, independency and work experience have no effect on audit quality at the Public Accounting Firm in Padang City. The implication of this research is in the form of relevant information that companies and auditors should maintain credibility in preparing financial reports so as not to harm the entity, auditor and third parties. Therefore, correct and precise information is needed from the results of an audit of a client's financial statements in a company, this will determine the decisions that will be taken, such decisions as granting credit, investment, acquisitions, and so on. This audited financial report will be provided to the party who requires the results, where it will be used for making decisions in the company.

Page 53 of 72 | Total Record : 715

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