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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 Independensi, Keahlian Profesional Dan Dukungan Manajemen Terhadap Efektivitas Fungsi Audit Internal Afdel Hamdi; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.113

Abstract

Internal audit is the important things in govermant organizationl structures, when the function of internal audit by good configuration, so the internal audit can be important actor in govermant process and institute accountability of sector public. So that, needed talk about the influence factor of efectifity internal audit by independent, profesionality and manajeme support. The purpose of this research is to knowing about the influence of independent, profesionaliti and manajemen support to word internal auditor in govermant in inspectorat sumatera barat province. The result of this research show that independent, profesionality, and manajemen support have possitve influence to word the function of efectifity internal audit in sumatera barat inspectorat
Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER Atika Tri Ningsih; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.114

Abstract

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity
Analisis Relevansi Nilai Capital Expenditure Pada Siklus Hidup Perusahaan Yang Berbeda Widya Syamita; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.115

Abstract

This study aims to provide empirical evidence regarding the analysis of the value relevance of capital expenditure on the company’s life cycle in manufacturing companies listed on the Indonesian Stock Exchange in 2013-2017. By using purposive sampling method, there were 88 companies as the research’s sample. Stock return variable are measured using marked adjusted model, and capital expenditure variable are measured using capital expenditure changes (CAPCH) and life cycle firm are measured using cash flow patterns. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study show that capital expenditure information has no value relevance for investors and capital expenditure information does not have a higher value relevance during the stage of start up, growth, mature compared to the decline stage
Pengaruh Kualitas Laba Dan Pengungkapan Sukarela Terhadap Cost of Equity Capital Novia Yolanda; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.116

Abstract

This study aims to determine and analyze the effect of earnings quality and voluntary disclosure on cost of equity capitalin manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 71 companies from 213 manufacturing companies. Based on the results of the study it is known that the expertise of earnings quality and voluntary disclosure simultaneously influence the cost of equity capital. But partially, earnings quality has a positive effect on the cost of equity capitaland voluntary disclosure has a positive effect on the cost of equity capitalin manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017
Pengaruh Skema Kompensasi Dan Self Efficacy Terhadap Budgetary Slack: Sebuah Studi Eksperimen Mesrawati Candra; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.117

Abstract

This study aims to prove empirically about: 1) differences in the effect of truth inducing and slack inducing compensation schemes on budgetary slack, 2) differences in the effect of high and low self efficacy on budgetary slack, 3) the effect of interaction compensation schemes and self efficacy on budgetary slack. This study uses a quasi-experimental method with a group of research subjects who are students majoring in Accounting in the 2016 bachelor year of the Faculty of Economics, Padang State University. The sampling technique is total sampling. The population in this study amounted to 107 students. The source of research data is primary data using working paper in the form of coding or translating letters into numbers. Data analysis using two ways ANOVA test. The results of this study concluded that compensation schemes can affect lower-level managers in conducting budgetary slack, self-efficacy affects lower-level managers in conducting budgetary slack, and the influence of interaction compensation and self-efficacy schemes on budgetary slack
Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER Nurul Addini; Charoline Cheisviyanny; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.118

Abstract

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Novrita Aulia Rahmi; Nayang Helmayunita
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.119

Abstract

This study aims to prove empirically about: the influence of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of 26 SKPD Solok Regency. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Total respondents which is used in this research are 78 respondents (100%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 24. Result of the study indicates that internal control negative influence to accounting fraud tendency. Compensation compatibility and individual morality positive influence to accounting fraud tendency. The coefficient of determination in this study was 76,6%, while 23,4% is influenced by other variables.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah Weni Januar Liza; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.120

Abstract

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements
Pengaruh Kesesuaian Kompensasi Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Fani Maretta Putri; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.122

Abstract

This study aims to examine empirically about: 1) the effect of suitability of compensation on accounting fraud tendencies, 2) the effect of internal control on accounting fraud tendencies, 3) the effect of interaction of suitability of compensation and internal control on accounting fraud trends. This type of research is classified as quasi-experimental. The data in this study were collected by questionnaire on 84 accounting students at Padang State University. Analysis was carried out using two way ANOVA. The results of this study conclude that (1) the suitability of compensation has an effect on the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (2) internal control influences the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (3) interactions conformity of compensation and internal control towards accounting fraud tendencies with a significance value of 0.046 <0,05
Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag Ihsanul Fakri; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.123

Abstract

This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.

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