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[Pengaruh Gender, Usia dan Orientasi Etika terhadap Persepsi Mahasiswa Akuntansi Mengenai Creative Accounting ]]>
<![CDATA[Yasmin Efendi]]>;
<![CDATA[Eka Fauzihardani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1714
<![CDATA[This study aims to determine gender, ages, and ethic orientation of accounting student perceptions about creative accounting. This research uses a quantitative approach. The research population is accounting students of Padang City. The sampling method is simple random sampling. The population in this study was calculated using Slovin formula with a tolerance limit of 5%, so the sample 340 accounting students out of 2,251 students. The data collection technician this study was by distributing 2 questionnaires to 4 universities that based on Padang City. This study used Descriptive Analysis. Based on the result of statistical test, gender and ages have no influence on student perceptions about creative accounting, while ethic orientation has an effect on student perceptions about creative accounting.]]>
<![CDATA[Pengaruh Keberagaman Gender terhadap Kinerja Perusahaan dengan Corporate Sosial Responsibility sebagai Variabel Mediasi ]]>
<![CDATA[Meysa Fanesha]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1717
<![CDATA[This study aims to analyze the effect of gender diversity on firm performance with corporate social responsibility as an intervening variable. Gender diversity is measured by the ratio of the presence of women on the board of directors and commissioners to the total number of members of the board of directors and commissioners. Firm performance is assessed using three proxies: Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. CSR is evaluated using the CSR disclosure index, which Garanina and Kim developed in 2023. The data used are annual reports and sustainability reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018-2022. Consumer non-cyclicals companies produce goods or services to meet primary needs. Samples were taken using purposive sampling, totaling 64 companies. The analysis used the Partial Least Square (PLS) method. The results show that gender diversity does not affect firm performance with ROA and ROE proxies but does affect performance with the Tobin's Q proxy. Additionally, gender diversity negatively affects CSR, and CSR has a significant positive effect on performance with the ROA proxy but no effect on ROE and Tobin's Q proxies. CSR mediates the effect of gender diversity on firm performance with the ROA proxy but does not mediate the effect on performance with the ROE and Tobin's Q proxies.]]>
<![CDATA[Pengaruh Rating Risiko ESG dan Pengungkapan Keanekaragaman Hayati terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Liza Fitra Utami]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1761
<![CDATA[This study aims to examine the effect of ESG risk rating and biodiversity disclosure on firm's financial performance. This research adopts a causal associative approach with quantitative methodology. The population includes all companies listed on the Indonesia Stock Exchange in 2022. Using a purposive sampling method, 87 companies were selected as the research sample for the one-year observation period of 2022. The firm’s financial performance as dependent variable is measured by Return on Assets and Tobin's Q. ESG risk rating, as one of the independent variables, utilizes scores issued by Morningstar Sustainalytics. Biodiversity disclosure, another independent variable, is measured using GRI 304 disclosure index, where each disclosure item is scored between 0 to 3. F-test results indicate that the independent variables jointly affect the dependent variable. But, t-test results show that there are no significant effect of ESG risk rating and biodiversity disclosure on firm’s financial performance.]]>
<![CDATA[Pengaruh Motivasi, Self-Efficacy, Prospek Kerja, Pengetahuan Perpajakan, Nilai Sosial, dan Persepsi terhadap Minat Mahasiswa Jurusan Akuntansi untuk Menjadi Konsultan Pajak ]]>
<![CDATA[Jason Kosasi]]>;
<![CDATA[Kazia Laturette]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1785
<![CDATA[The purpose of this study was to determine what factors influence student’s career choice as a tax consultant. Sampling in this study using purposive sampling method. The sample in this study were Accounting students at Ciputra University Surabaya who had taken taxation courses. The results of this study state that motivation, job prospects, and perceptions positively influence career choice as a tax consultant. Meanwhile, self efficacy, tax knowledge, and social values do not affect career choice as a tax consultant. Future research is expected to add other independent variables and expand the population.]]>
<![CDATA[Pengaruh Green Accounting, Intellectual Capital terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan di Indonesia ]]>
<![CDATA[Elvan Richardo Wirawan]]>;
<![CDATA[Aurora Angela]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i3.1833
<![CDATA[This study's primary goal is to examine how intellectual capital and green accounting affect the financial performance of health sector businesses. The value added intellectual coefficient (VAIC) is used to quantify intellectual capital, and environmental expenses and eco-friendly products are used to measure green accounting. The analyzed data consists of secondary data from the annual reports of healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2022. Multiple linear regression method was employed in the data analysis. The study's conclusions suggest that while green products and environmental cost have no effect on a company's financial performance, intellectual capital has a favorable effect on the financial performance of businesses in the health sector. These results underscore the importance of effective management of intellectual capital to enhance financial success in the healthcare sector.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan ]]>
<![CDATA[Zahra, Raudhatul]]>;
<![CDATA[NR, Erinos]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1077
<![CDATA[This research aims to determine the influence of institutional ownership, profitability and company size on company value. profitability, and company size on company value. Sample selection used a purposive sampling method, which resulted in a sample of 56 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Statistical analysis used multiple linear regression with SPSS 25. The results of the analysis showed that institutional ownership, profitability and company size had a significant effect on company value. Based on simultaneous results, Institutional ownership, profitability, and company size have an impact on company value.]]>
<![CDATA[Pengaruh Locus Of Control, Equity Sensitivity dan Pengetahuan Etika terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[Fitriani, Fitriani]]>;
<![CDATA[Sari, Vita Fitria]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1149
<![CDATA[This study intends to acertain the effect locus of control, equity sensitivity and moral knowledge of accounting students moral behavior in Padang City. The study population was the accounting students of UNP, UNAND, UPI YPTK and UBH consisting of 1800 accounting students. Samples for this study employing the purposive sampling technique. When determining the number of samples using the Slovin formula, 327 accounting students were used as samples. This research falls under the quantitative approach. The data source utilized in this study primary data by distributing questionnaires to accounting students. The data was subjected to linear regression analysis. The findings of this investigation are as follows : locus of control internal, equity sensitivity and ethical knowledge own a positive effects on the accounting students moral behavior in Padang City.]]>
<![CDATA[Pengaruh Overlapped Audit Committee terhadap Pengungkapan Key Audit Matters di Indonesia ]]>
<![CDATA[Dinata, Ikkral]]>;
<![CDATA[Cheisviyanny, Charoline]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1154
<![CDATA[This study aims to determine the overlapping relationship between the Audit Committees influencing the disclosure of Key Audit Matters (KAMs) in Indonesia. This study uses quantitative research methods with hypotheses. Data collection techniques using non-participant observation. Research on KAMs is very interesting to do because there have been several studies that have investigated the factors that influence KAMs for developed countries, but there has been no research that has tried to analyze this in Indonesia. Based on the results of the study, it was found that the hypothesis (H1) is appropriate and it can be concluded that the level of overlap between members of the Audit Committee has a positive relationship with the level of disclosure of KAMs in the company's financial statements. This can be seen from the partial test results with a significance value of 0.0290 (0.290 <0.05) and a positive β coefficient of 0.231. This shows that the greater the level of concurrent positions in the Audit Committee owned by the company, the higher the number of KAMs disclosed by the company. For further researchers, they can expand the population and sample, not only limited to financial sector companies on the IDX in 2022, then compare how the company characteristics influence before the implementation of the ISA 701 Key Audit Matters regulations and after the implementation of ISA 701 Key Audit Matters in Indonesia, and can add the use of other variables that can affect the disclosure of KAMs.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan ]]>
<![CDATA[Oktavira, Yolanda]]>;
<![CDATA[Taqwa, Salma]]>;
<![CDATA[Pebriyani, Dewi]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1376
<![CDATA[This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Akuntabilitas, Kepemimpinan dan Transparansi terhadap Efektivitas Pengelolaan Dana Desa di Kabupaten Tanah Datar ]]>
<![CDATA[Rizal, Kevin Wahyu]]>;
<![CDATA[Sari, Vita Fitria]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v6i4.1477
<![CDATA[This research aims to determine the influence of accountability, leadership and transparency on the effectiveness of village fund management (Case Study in Nagari Government in North Lintau Buo District, Lintau Buo District, Sungayang District, Lima Kaum District, and Pariangan District). This research uses subject data. The sampling technique used the total sampling method with a total sample of 25 villages. Data analysis uses multiple linear regression analysis. The results of the research show that accountability, leadership and transparency have a positive and significant effect on the effectiveness of village fund management in the Nagari government of Tanah Datar agency.]]>
