cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
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
 56   57   58   59   60 
Pengaruh DAU, DAK, dan Belanja Modal terhadap Fiscal Stress pada Pemerintah Daerah Provinsi Sumatera Barat Yurnal, Randy Givari; Handayani, Dian Fitria
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1594

Abstract

The purpose of this study is to ascertain the impact of capital spending, the Special Allocation Fund (DAK), and the General Allocation Fund (DAU) on the budgetary pressures placed on the provincial regional administration of West Sumatra. Purposive sampling was the method of sampling that was applied. For the 2019–2021 timeframe, 19 districts/cities in the West Sumatra Province were included in the research sample. Secondary data from the Ministry of Finance's DJPK website and the Central Statistics Agency (BPS) were utilized. Multiple regression analysis, which includes the t, f, and coefficient of determination tests, is the analytical technique employed. The regression test's findings indicate that capital spending has no significant impact on fiscal stress, but DAK and DAU have substantial negative and positive effects, respectively. the concurrent impact of capital spending, DAU, and DAK on major fiscal strain in the West Sumatra Province regional government in 2019–2021.
Pengaruh Pelaksanaan Sistem Pengendalian Internal, Kompleksitas Operasional Perusahaan, dan Kompetensi Auditor Internal terhadap Audit Delay: Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Tercatat di BEI Tahun 2019-2022 Lukman, Finda; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1673

Abstract

The objective of this study is to examine the effect of implementing an internal control system, operational complexity of the company, and competence of internal auditors on audit delay. The study utilizes annual reports from consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) that were delayed in 2019-2022. Purposive sampling was used to collect data, with a total sample of 170 comapnies. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of the internal control system had a negative and significant effect on audit delay, complexity of the company’s operations had a positive but not significant on audit delay, and the competence of the internal auditors had no effect on audit delay.
Pengaruh Intellectual Capital, Free Cash Flow dan Struktur Modal terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021 Franiza, Widia; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1675

Abstract

This research aims to determine the influence of intellectual capital, free cash flow and capital structure on the company’s financial performance. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this research used a purposive sampling technique, there were 54 companies used as samples. The data used in this research is secondary data. Data collection techniques using documentation methods on www.idx.co.id. The statistical method uses is multiple linear regression analysis. The research results show that intellectual capital and free cash flow have a significant positive effect on the company’s financial performance, while capital structure has a significant negative effect on the company’s financial performance.
Pengaruh Komisaris Independen dan Investment Opportunity Set (IOS) terhadap Kinerja Perusahaan Rivai, Fayyadh Erdy; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1692

Abstract

The purpose of this study is to examine the impact of independent commissioners and investment opportunity set on firm performance. Firm performance, which is assessed by net income divided by equity, is the dependent variable. Meanwhile, independent commissioners are measured by the number of independent commissioners divided by the number of commissioners. Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 constitute the study population. Purposive sampling was used to determine the research sample, and 18 companies with a total of 90 observations were obtained. Multiple linear regression analysis was used as the analysis technique. Based on the results of this study, independent commissioners have a positive effect on company performance, but investment opportunity set has a negative effect on company performance.
Pengaruh Ukuran KAP, Peran Komite Audit dan Financial Distress terhadap Audit Delay Sapitri, Widia; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1697

Abstract

The aim of this research is to analyze the influence of the size of public accounting firms, the size of the audit committee, and financial distress on audit delay. The purposive sampling method was applied to get a sample of 110 companies. The data is obtained from the annual reports of property and real estate companies listed on the Indonesian Stock Exchange for year 2018-2022. The results show that the size of public accounting firms and the size of the audit committee have no effect on audit delay, while financial distress has a postiive effect on audit delay.
Faktor-Faktor yang Mempengaruhi Minat Menjadi Akuntan Pendidik di Kota Padang Utari, Tasya Mardhika; Yunita, Nayang Helma
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1719

Abstract

This research aims to prove and analyze the influence of financial rewards, work environment and job market considerations on interest in becoming an teaching accountant in Padang City. In this research, three leading universities in the city of Padang were used, namely Padang State University, Andalas University and Padang State Polytechnic. The total sample size used was 337 people selected using the proportional random sampling method. The data analysis method was carried out using multiple regression (OLS) and t-statistical testing. Financial awards have a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. In the second hypothesis testing stage, it was found that the work environment had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. At the testing stage of the third hypothesis, it was found that job market considerations had a positive and significant effect on the interest of accounting students in Padang City to become teaching accountants. The findings obtained at the third hypothesis testing stage show that job market considerations have the greatest influence compared to other variables in influencing the interest of accounting students in Padang City to become teaching accountants.
Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan Delvia, Selvina; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1737

Abstract

This study aimed to determine the effect of implementing green accounting and Corporate Social Responsibility Disclosure on firm value. The research was conducted in Indonesia mining companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling methode used was purposive sampling, while the research sample consisted of 14 companies that had followed PROPER and were indexed on the IDX. The data analysis technique used is Multiple Linear Regression Analysis. The study results show that applying green accounting has no effect on firm value and Corporate Social Responsibility Disclosure has a positive effect on firm value.
Pengaruh Capital Intensity dan Earnings Management terhadap Agresivitas Pajak Sriyani, Gina; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1754

Abstract

This study aims to determine how much influence the effect of capital intensity and earnings management against tax aggressiviness. The method used is descriptive quantitative and types of data used is secondary data. The population in this study are all property and real estate companies listed in Indonesia stock Exchange in 2018-2021. the sampling method of this research is purposive sampling with total sample in this study was 100 data and this study using SPSS versi 26. Based on the result of the study, it shows that capital intensity has positive and significant effect on tax aggressiveness. Earnings management has negative and significant effect the tax aggressiveness. Simultaneously the variabel of capital intensity and earnings management have significant against tax aggressiveness.
Pengaruh Audit Tenure, Dewan Independen, dan Independensi Audit terhadap Kualitas Audit dengan Kepemilikan Institusional sebagai Pemoderasi Trisnawati, Trisnawati; Jefriyanto, Jefriyanto
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1818

Abstract

The purpose of this study is to examine how audit independence, audit tenure, and independent boards affect audit quality when institutional ownership is moderated. This study employs quantitative methods. The firm's annual reports, which were retrieved from the website of the Indonesia Stock Exchange and the company in question, served as the study's source of data. Using the purposive sampling technique, this study collected 117 samples between 2020 and 2022 from 39 manufacturing enterprises in the food and beverage and textile and garment subsectors. This study use the logistic regression analysis approach to test the hypothesis and moderated regression analysis to evaluate the moderation hypothesis. The study's findings show that institutional ownership has a moderating influence on audit quality and that audit tenure, audit independence, and independent boards have no effect.
Pengaruh Stakeholder Engagement, Media Exposure dan Tekanan Pemegang Saham terhadap Kualitas Sustainability Report Nurhasanah, Dinda; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1962

Abstract

This research seeks to investigate the impact of stakeholder engagement, media exposure, and shareholder pressure on the quality of sustainability reports among energy sector companies listed on the Indonesia Stock Exchange. Applying a quantitative technique with a causal associative model, the study samples 19 energy companies that consistently published sustainability reports from 2017 to 2021, yielding 57 qualifying samples. Data analysis was conducted through panel data regression. The findings indicate that media exposure has a significant impact on the quality of sustainability reports, while stakeholder engagement and shareholder pressure do not show a similar influence. This study offers contributions to the field of stakeholder engagement, a topic that has been infrequently explored in Indonesia. The results suggest that companies should enhance stakeholder engagement and take media exposure into account to upgrade the quality of their sustainability reports. Further studies might broaden the sample to include other sectors and implement the latest GRI Standards.

Page 58 of 72 | Total Record : 715

 56   57   58   59   60 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue