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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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Analisis Kecurangan Laporan Keuangan dalam Perspektif Fraud Hexagon Theory Kaffah, Muhammad; 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.v6i4.2111

Abstract

This study aims to examine the effect of financial stability, nature of industry, auditor changes, board of directors changes, number of CEO photos and government projects on financial statement fraud. This study uses quantitative methods to test the theory and analyze the relationship between variables. The population in this study were construction companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses purposive sampling method, there are 16 companies over a 5-year period and produces 80 observation data. The analysis technique used in this research is logistic regression analysis. The results of research with logistic regression analysis show that the financial stability variable has a positive effect on financial statement fraud. While the variables of auditor change, change of directors, number of CEO photos and government projects have no effect on financial statement fraud.
Pengaruh Profitability, Stock Liquidity dan Cash Holding terhadap Stock Price Crash Risk: Studi Empiris pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023 Majiid, Hanif; 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.v6i4.2120

Abstract

The purpose of this study was to analyze the effect of profitability, stock liquidity and cash holding on stock price crash risk in construction companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data in this study comes from the financial statements of construction companies listed on the Indonesia Stock Exchange, stock returns of stock price funds from yahoo finance. The sampling method used purposive sampling with certain criteria with a total sample obtained of 17 construction companies. hypothesis testing in this study using multiple linear analysis, the results of this study indicate that profitability, stock liquidity and cash holding have no effect on stock price crash risk.
Pengaruh Motivasi dan Kemampuan Menulis Karya Tulis Ilmiah terhadap Penyelesaian Skripsi Tepat Waktu Mahasiswa Akuntansi Universitas Negeri Padang Felsi, Monica; 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.v6i4.2190

Abstract

This study aims to determine and analyze the influence of motivation and ability to write scientific papers on the timely completion of theses of accounting students at Universitas Negeri Padang. The research population is all accounting students who have completed their thesis course and graduated at the Faculty of Economics and Business, Universitas Negeri Padang. The sample selection used the simple random sampling method. The research sample was 153 accounting students. The data analysis technique in this study was using multiple linear regression analysis. Based on hypothesis testing, it can be concluded that the motivation variable has a positive and significant effect on the timely completion of theses of accounting students. The variable of the ability to write scientific papers has a positive and significant effect on the timely completion of theses of accounting students. The variables of motivation and the ability to write scientific papers together or simultaneously have a significant effect on the timely completion of theses of accounting students. The magnitude of the influence of the variables of motivation and the ability to write scientific papers together or as a whole on the variable of timely completion of thesis by accounting students is 19.2%, while the remaining 80.8% is influenced by other variables that are not used or are outside the model used.
Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI Wedatama, Ceilio Marsa; Pratama, Vany Erdiyanti; Narsa, Niluh Putu Dian Rosalina Handayani
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.v6i4.2230

Abstract

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.
Analisis Financial Distress pada Perusahaan Industri Department Store yang Terdaftar di Bursa Efek Indonesia Sebelum, Selama, dan Setelah Pandemi Covid-19 Cahyadi, Arief; Mazelfi, Ihsani
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.v6i4.2312

Abstract

This study aims to determine the financial condition of department store companies and assess whether there are department store companies that have the potential to experience financial distress. This research is a type of descriptive quantitative research. The research sample was carried out by purposive sampling technique with the final number of samples, namely 3 department store industry companies listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 pandemic with companies coded E73 based on the IDX Industrial Classification (IDX-IC. The research data used is secondary data sourced from the company's annual financial statements collected through access to the IDX's official website (www.idx.co.id) and the company's official website. The research data processing was carried out by applying data analysis techniques using the Altman Z-Score Modified analysis method. The novelty of this research is found in the department store industry and there are 3 research time periods. Conclusion based on the results of this research show that the financial condition of companies is different, namely financial distress, healthy (safe), and gray (gray). There is 1 company that has the potential to experience financial distress in 2020, namely PT Matahari Department Store, and 1 company that is included in the gray zone, namely PT Matahari Department Store in 2023. Based on the findings from the research, the implication is that companies whose financial condition has declined to be able to consider actions, especially from the results of the analysis of the values that form the Z Altman Z-Score to maintain their financial stability. So that the company can avoid financial distress that causes bankruptcy in the future.
Pengaruh Opini Audit, Pertumbuhan Perusahaan, Profitabilitas dan Kompleksitas Perusahaan terhadap Auditor Switching Yanti, Novellia Hendri; Setiawan, Mia Angelina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1116

Abstract

This research aims to determine the effect of audit opinion, company growth, profitability and the company complexity on auditor switching. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The research sample was determined using the purposive sampling method with a total sample of 36 companies. The data used is secondary data from the official website of finance companies. The analytical method used is logistic regression with SPSS. The of this study showed that audit opinion, company growth, profitability and the company complexity doesn’t affect the auditor switching.
Exploring Hidden Paths: Tax Strategies in Transportation through Leverage, Liquidity, and Total Assets Mubarok, Faizul; Pamungkas, Farhan; Pangestu, Ilham; Firdaus, Paja Zaky
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1446

Abstract

This study analyzes the impact of total assets, debt-to-equity ratio (DER), debt-to-asset ratio (DAR), current ratio, and crisis on corporate tax aggressiveness in the transportation sector. The research sample comprises 12 transportation companies, with financial statement data from the Indonesia Stock Exchange from 2018-2022. The panel data regression method was used for analysis. The results showed that debt-to-asset ratio (DAR), debt-to-equity ratio (DER), and total assets significantly impact corporate tax aggressiveness in the transportation sector. On the other hand, current ratio and crisis variables do not affect tax aggressiveness. These findings contribute to the understanding of factors that influence the tax strategies of transportation companies in Indonesia, particularly highlighting the importance of capital structure and firm size in the context of tax aggressiveness.
Pengaruh Kemampuan Dinamis dan Digitalisasi Informasi terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Payakumbuh Feroz, Narajdhiya; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1663

Abstract

This study aims to test the effect of dynamic capabilities and digitalization of information on SME performance. The population used in this study is the performance of SMEs in Payakumbuh City. The sampling technique in this study used the Slovin formula and obtained 81 SME respondents in Payakumbuh City. Data collection was carried out through a survey using an open questionnaire, and analyzed using multiple regression techniques. the results of this study indicate that (1) Dynamic capabilities do not affect SME performance, (2) Information digitalization affects SME performance.
Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, dan Kebijakan CSR terhadap Konservatisme Akuntansi Mustikasari, Rany; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1695

Abstract

In the turbulent years of 2020–2022, this study looks into the factors that influence accounting conservatism in state- owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX). We examine the effects of institutional ownership structure, profitability, and corporate social responsibility (CSR) on accounting conservatism, using a sample of thirty businesses. Our results indicate that CSR and institutional ownership structures have a substantial impact on accounting conservatism. This implies that shifts in institutional ownership may have an impact on accounting procedures and may result in a preference for more cautious reporting techniques. But there was no discernible link between profitability and accounting conservatism, suggesting that profitability may not have a major influence on accounting procedures in emergency situations. These findings highlight how crucial it is to take into consideration non-financial aspects of SOE accounting processes, such as institutional ownership and CSR guidelines. This study also emphasizes the need for future investigation to better understand the causal links between these factors, investigate cross-sector or cross-national comparisons, and look at the effects of accounting conservatism on company performance. By shedding light on the variables impacting accounting conservatism in SOEs, this study adds to the body of knowledge already in existence. This enhances our comprehension of accounting practices in the Indonesian setting and has important ramifications for practitioners and policymakers.
Analisis Faktor Pemilihan Karier sebagai Akuntan Publik oleh Mahasiswa Akuntansi di Indonesia Menggunakan Pendekatan Theory of Reasoned Action Model Duri, Rafika; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.1738

Abstract

This research intends to examines the impact of personal interest, financial rewards, parental influence and peer on career choices as public accountants by accounting students in Indonesia. The population of this study was S1 students majoring in accounting in Indonesia who have taken auditing courses. The sample in this research was 385 samples. This type of research is survey research with a quantitative approach. The source of data in this research is primary data. Data collection techniques with questionnaires distributed to students. Data analysis using multiple linear regression analysis. The results show that personal interest, financial rewards, and peer have a positive influence on career choices as public accountants by accounting students in Indonesia. However, parental influence has a negative effect on career choices as public accountants by accounting students in Indonesia.

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