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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 Machiavellian dan Religiusitas terhadap Niat Melakukan Whistleblowing Gisca Inayah Yudira; Herlina Helmy
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.v6i3.1545

Abstract

This research intends to examine the impact of Machiavellianism and religiosity on whistleblowing intentions. This research is quantitative. This research used a purposive sampling method with 201 respondents from 25 SKPD in Sijunjung Regency. This data was analyzed using multiple regression analysis in SPSS version 23. The first variable is Machiavellian which has a negative effect on whistleblowing intentions, where t count is 2.072 > t table 1.974 at sig,0.040 < 0.05. The second variable is religiosity has a positive effect on whistleblowing intentions, where tcount is 2.096 > t table 1.974 at sig 0.038 <0.05.
Tingkat Materialitas Berdasarkan Kepentingan Stakeholder pada Penyajian Laporan Keberlanjutan Alfa Tsurayya Fahira; Nurzi Sebrina
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.v6i2.1548

Abstract

This study aims to investigate the level of materiality based on stakeholder importance in sustainability reports. This research will assess whether companies involve stakeholders in the materiality analysis process, what engagement methods are used, what are the most material topics according to stakeholders, and whether the sustainability report implies materiality topics in accordance with stakeholder needs in the presentation of the sustainability report. The population of this study are companies participating in the Asia Sustainability Reporting Rating (ASRRAT) 2020-2022. By using a sampling method, namely purposive sampling, 19 companies with 57 sustainability reports were obtained. Using the content analysis research method with a qualitative approach, this study found that the stakeholders most frequently involved in reporting are customers, employees, communities, governments, and shareholders with Focus Discussion Group (FGD), survey, and questionnaire engagement methods. Meanwhile, the most material topics according to stakeholders are economic performance topics, indirect economic impacts, and anti-corruption topics. On the environmental aspect, energy, water, biodiversity, and emission topics. In the social aspect, employment, occupational health and safety (OHS), training and education, and diversity and equality topics. Overall, the content of the sustainability report is in accordance with material topics according to stakeholder importance. But the company has not presented information on the disclosure of material topics in a complete and detailed way.
Analisis Dampak Kualitas Laba terhadap Hubungan Antara Readability dan Cost of Capital Mar Atu Syarifah; Nurzi Sebrina
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.v6i2.1549

Abstract

The purpose of this study is to explore the relationship between disclosure quality, measured by the readability of the board of director report and cost of capital, and attempt to investigate the moderating effect of earning quality on relationship between readability and cost of capital. The population in this study are manufacture companies listed on Indonesian Stock Exchange in 2018-2022. The research uses purposive sampling technique to obtain research samples. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result showed that readability of board of director reports does not impact on cost of capital. In addition, after moderating by earning quality, there is a significant association between readability and cost of capital.
Pengaruh Pengungkapan Biaya Lingkungan terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Moderasi Naufal Mahdy Ramadhana; Mia Angelina Setiawan
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.v6i2.1550

Abstract

The aim of this research is to empirically test the positive influence of environmental cost disclosure on the company financial performance. And examine how environmental performance strengthens the positive relationship of environmental cost disclosure on financial performance. The type of research used is causative research. This research collects research data by means of library research. Literature studies are obtained from literature that is relate to the problem to be research. In this research, data was collected using documentation method. The research sample was 36 manufacture and mining company listed on the Indonesia stock exchange, selected using a purposive sampling technique method, where the population criteria selected were companies registered in 2014 until 2018. SPSS v.22 was used to distribute data and processed and then tested the hypothesis in this research. The conclusion obtained from this research is that environmental cost disclosure does have a positive effect on financial performance. Then for next hypothesis, environmental performance strengthens the negative influence of environmental cost disclosure on financial performance.
Pengaruh Budaya Organisasi dan Ketidakpastian Lingkungan terhadap Penerapan Praktik Akuntansi Manajemen pada Usaha Kecil dan Menengah Try Meilinda; Dian Fitria 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.v6i2.1554

Abstract

This paper aims to determine the influence of organizational culture and environmental uncertainty on the implementation of management accounting practices in SMEs in Limapuluh Kota Regency. Objective data was taken from a questionnaire with a sample of 100 companies. The statistical test tool used is SPSS version 24. Findings from data analysis show that an important factor influencing the level of implementation of management accounting practices in SMEs is organizational culture. Organizations that have good commitment and vision in achieving their goals will be more flexible in accepting reforms, including in implementing management accounting practices. Apart from that, the environmental uncertainty felt by companies also encourages companies to use various kinds of management accounting practices in order to maintain and sustain their business. Previous research has studied various contingent factors that influence the implementation of PAM in SMEs, but there is still little previous research that studies the influence of culture in implementing corporate PAM, especially in small and medium enterprises.
Pengaruh Kualitas Sustainability Report dan Board Gender Diversity terhadap Kualitas Laba: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021 Arifah Wulandari Marta; Salama Taqwa
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.v6i3.1556

Abstract

This research aims to examine the influence of the quality of the Sustainability Report and Board Gender Diversity on earnings quality. The population used in this research is all companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sampling technique was carried out using a purposive sampling technique, there were 58 companies sampled with observations for 4 years (2018-2021). Profit quality with the Quality Sustainability Report is measured by a disclosure index based on the GRI Standard with a Triple Bottom Line approach (economic, environmental and social). The research results show that in the 2018-2021 observations, the quality of the Sustainability Report had a positive effect on earnings quality and Board Gender Diversity had a negative effect on earnings quality. Future research, focusing on one industrial sector, adding other independent variables and adding a longer time span to the research will provide better results.
Pengaruh Overconfidence Bias dan Herding Bias terhadap Pengambilan Keputusan Gen Z di Kota Padang dalam Berinvestasi di Pasar Saham Indonesia Muhammad Qodrie Andhika Saja; Eka Fauzihardani
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.v6i3.1557

Abstract

This study seeks to investigate the impact of overconfidence and herding biases on the investment decision-making process among Generation Z individuals in Padang City. Conducted through survey research using a questionnaire to collect primary data, responses were gathered from 400 participants, including employees, students, and high school students aged 20-29 years. The statistical analysis employed for this research is multiple regression analysis. The findings reveal a significant positive correlation between overconfidence bias and the investment decision-making of Generation Z in Padang City. Additionally, herding bias also exhibits a notable positive influence on the decision-making of this demographic. The implications of this study aim to prompt readers, particularly Generation Z individuals considering investments in the Indonesian stock market, to approach decision-making with greater caution to minimize potential risks, especially for those new to investment endeavors.
Pengaruh Audit Firm Rotation, Komite Audit, dan Audit Capacity Stress Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di BEI Periode 2018-2022 Raka Aththaariq Akhbar; Nurzi Sebrina
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.v6i3.1558

Abstract

This research aims to empirically prove the influence of audit firm rotation, audit committee and audit capacity stress on audit quality in banking sub-sector companies on the Indonesian Stock Exchange. In this research, 30 banking companies were used. The sampling technique used was purposive sampling. The data analysis method used in hypothesis testing is binary logistic regression and Wald test. In accordance with the results of hypothesis testing processed using the SPSS program, it was found that audit firm rotation had no significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange. In the second hypothesis testing stage, it was found that the audit committee had a positive and significant effect on audit quality in banking sub-sector companies on the Indonesia Stock Exchange, while in the third hypothesis testing results it was successfully proven that audit capacity stress had a negative and significant effect on audit quality in sub-sector companies. Banking on the Indonesian Stock Exchange. In accordance with the results of hypothesis testing obtained, it is recommended that companies continue to optimize the role of the audit committee as part of the monitoring instruments within the company. When the role of the audit committee runs well and consistently, the quality of the audit will be better. Through strict supervision, the possibility of fraud will be smaller so that the quality of the resulting audit will be higher and beneficial for stakeholders, especially investors.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Perusahaan terhadap Pengungkapan Corporate Social Responsibility Ni Kadek Elis Pitriani; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
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.v6i2.1559

Abstract

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020- 2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.
Refleksi Penerapan Akuntansi Berbasis Akrual: Simbolis atau Substantif? Aditya Agung Satrio
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.v6i2.1563

Abstract

This study aims to investigate the relationship between the application of accrual-based accounting and performance, using the institutional theory perspective. The study divides performance into two aspects: operational and financial performance. The data used in this study consists of 3,252 observations from local governments in Indonesia from 2011 to 2017. This research provides empirical evidence on the relationship between the implementation of accrual-based accounting and government performance, which is still limited. The results indicate a positive correlation between accrual-based accounting implementation and performance, as measured by both operational and financial parameters. The Indonesian government has adopted accrual-based accounting from the International Public Sector Accounting Standards (IPSAS) in a substantial manner, rather than just symbolically, in order to gain international legitimacy. The study's results are expected to inform the government on how to enhance the quality of financial statements and understanding of the implementation of accrual-based accounting in Indonesia. The study found that the perception of accrual-based accounting implementation varies across regions.

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