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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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Narsisme, Religiusitas dan Penggelapan Pajak Ar Rezzy, Muhamad Fazra; 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.v7i1.1744

Abstract

This research aims to investigate the influence of narcissism, moderated by religiosity, on tax evasion among taxpayers in Padang City. The study employed simple random sampling, with 400 respondents participating. Primary data was collected through a survey using direct distribution of questionnaires. Data analysis utilized moderated regression analysis (MRA) through spss 26. The findings reveal that (1) narcissism positively influences tax evasion significantly, and (2) religiosity significantly moderates the relationship between narcissism and tax evasion, exhibiting a negative effect.
Pengaruh Jumlah Penduduk, Pendapatan Asli Daerah, Efisiensi Keuangan, dan Biaya Barang dan Jasa terhadap Kondisi Keuangan Pemerintah Daerah di Indonesia Angrainy, Chindy; Deviani, Deviani
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.v7i1.1768

Abstract

This research aims to determine the influence of population, local original income, financial efficiency, and costs of goods and services on the financial condition of Regional Governments in Indonesia. The research population is all cities/regencies on the island of Java in 2022. This research uses secondary data with documentation techniques. The analysis technique used is multiple linear regression analysis. The results of the research show that local revenue has a positive effect on the financial condition of regional governments on the island of Java. Meanwhile, population, financial efficiency and costs of goods and services have no effect on the financial condition of local governments on the island of Java. This research contributes to increasing insight and knowledge in the field of accounting, especially public sector accounting, regarding what influences influence the financial conditions of local governments.
Pengaruh Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Daerah pada Pemerintah Daerah Kota Sungai Penuh Ayola, Pebiana; Fitra, Halkadri
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.v7i1.1965

Abstract

This study aims to determine the effect of information technology utilization and organizational commitment on the quality of regional financial reports in the local government of Sungai Penuh City. The population in this study were 40 SKPDs in Sungai Penuh City. The method of determining the sample using purposive sampling method with a saturated sample of 82. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Utilization of information technology has a significant effect on the quality of regional financial reports in the local government of Sungai Penuh City. 2) Organizational commitment has no significant effect on the quality of regional financial reports in the local government of Sungai Penuh City. For future research, researchers suggest adding data collection techniques with direct interviews, adding other variables to prove the consistency of research result, and expanding the research object so that it can be generalized.
Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit terhadap Tingkat Korupsi: Studi Empiris pada Pemerintahan Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2019-2021 Muhardimansyah, Muhardimansyah; Arza, Fefri Indra
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.v7i1.1966

Abstract

This study aims to examine the effect of audit opinion, audit findings, and follow-up on the level of corruption. This type of research is causal associative with a quantitative approach. The population used in this study were all district / city local governments in West Sumatra Province in 2019-2021. The sampling technique in this study used a total sampling technique, there were 57 samples used as research samples. The data used in this study are secondary data obtained from the audit results of the Financial Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, the West Sumatra High Prosecutor's Office and the official website of each agency. The analysis method used is the multiple regression method. The results showed that audit opinion and audit findings have a positive effect on the level of corruption, follow-up on audit results has a negative effect on the level of corruption. Simultaneously, these variables have a significant influence on the level of corruption.
Pengaruh Fungsi Audit Internal terhadap Fee Audit pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2019-2022 Pagiarri, Acasia Gieta; Afriyenti, Mayar
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.v7i1.1989

Abstract

This study aims to examine the effect of the internal audit function on audit fees. This research is associative type with a quantitative approach. The population of this study were financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sample was determined using purposive sampling technique and then resulted in 48 companies as samples. The statistical method used in this research is multiple regression analysis using the SPSS version 25 program. Audit fees as the dependent variable are measured by the natural logarithm of the audit fee. The internal audit function as an independent variable is measured by four measurements, namely the number of internal audit activities, internal audit size, internal audit certification, and frequency of internal audit meetings. This study is equipped with a control variable, namely company size. This study, through simultaneous testing results, shows that the independent variables jointly affect the dependent variable. However, partially, two of the four independent variable measurements, namely internal audit certification and frequency of internal audit meetings, have a positive and significant effect on audit fee payments. This research provides important implications for increasing the credibility of internal audit in the eyes of management and stakeholders.
Perhatian Media dan Penghindaran Pajak: Studi Kasus Perusahaan LQ45 yang Terdaftar di BEI Tahun 2020-2022 Kharisma, Leni; Cheisviyanny, Charoline
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.v7i1.1990

Abstract

This study aims to examine the effect of media attention on corporate tax avoidance. This research is an associative type with a quantitative approach. The population includes LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique was carried out using purposive sampling method, there were 97 companies from 2020 to 2022 which became the sample of this study. The tax avoidance variable as the dependent variable is measured by Current ETR. Media attention as one of the independent variables, measured by summarizing the number of articles from issuers that appear in the headlines. Then, news representing different emotions will be further summarized with negative = 1, neutral = 2, and positive = 3. The simultaneous test results show that the independent variables jointly affect the dependent variable. However, partially, only positive media attention has a negative and significant effect on corporate tax avoidance.
Pengaruh Penerapan Akuntansi Berbasis Akrual dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Solok Selatan Fibriani, Rani; Deviani, Deviani
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.v7i1.1992

Abstract

This study aims to determine the effect of the application of accrual-based accounting and human resource competencies on the quality of the financial statements of the regional government of South Solok Regency (South Solok Regency Regional Work Unit). The type of data in this study is primary data obtained from questionnaires distributed to employees or financial staff in the Regional Work Unit (SKPD) of South Solok Regency. Data analysis was done using quantitative analysis with the IBM SPSS Statistics 27 program. The sample in this study was 82 respondents with a purposive sampling technique. The results showed that the application of accrual-based accounting had a significant effect on the quality of South Solok Regency local government financial reports. Human resource competence also has a significant effect on the quality of the financial statements of the local government of South Solok Regency. For further researchers, it can add other variables that are relevant and predicted to affect the quality of local government financial reports.
Pengaruh Artificial Intelligence dan Kecerdasan Emosional terhadap Perilaku Etis Mahasiswa Akuntansi Emina, Hezi Mufliha; 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.v7i1.2015

Abstract

This study aims to determine and analyse the effect of artificial intelligence and emotional intelligence on the ethical behaviour of accounting students. This type of research is quantitative research in the form of causal. The research population was all accounting students at the Faculty of Economics and Business, Padang State University. Sample selection using purposive sampling method. The research sample was 196 active accounting students. The data analysis technique in this study is to use the structural equation model partial least square. Based on hypothesis testing, it can be concluded that the artificial intelligence variable has a positive and significant effect on ethical behaviour. Any increase in the use of artificial intelligence will increase ethical behaviour. Emotional intelligence variables have a positive and significant effect on ethical behaviour. Any increase in emotional intelligence will increase ethical behaviour. The overall effect of artificial intelligence and emotional intelligence variables on ethical behaviour is 78.2% while the remaining amount is influenced by other variables that are outside the research model.
Pengaruh Whistleblowing System dan Sistem Pengendalian Internal terhadap Pencegahan Fraud dengan Moralitas Individu sebagai Variabel Moderasi Isbandi, Alya; Fauzihardani, Eka
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.v7i1.2026

Abstract

The study aims to examine the impact of the whistleblowing system and internal control system on fraud prevention with morality as a moderating variable. The theoretical foundation used in this research is the gone theory. The sampling method employed is purposive sampling, with respondents being employees of the Padang City Government Office. The respondents include employees holding positions as Head of Division and those in the Finance Department. The type of data used in this study is primary data, using a questionnaire distributed directly to 22 Padang City Government Office. The statical method used in this research is moderation regression analysis using IBM SPSS Statistics version 26. The statistical test result indicates that: (1) The whistleblowing system has a significant positive effect on fraud prevention; (2) The internal control system has no effect on fraud prevention; (3) Individual morality as a moderating variable is not able to moderate the effect of whistleblowing system on fraud prevention; (4) Individual morality is able to moderate the effect of internal control system on fraud prevention.
Pengaruh Manajemen Risiko dan Sistem Pengendalian Internal terhadap Kinerja Keuangan di Pemerintah Daerah Kota Jambi Rubi, Samila; Fitra, Halkadri
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.v7i1.2049

Abstract

This study aims to obtain empirical evidence regarding the effect of Risk Management and Internal Control Systems on the Financial Performance of Jambi City Local Government. The research sample consisted of 104 respondents selected through the purposive sampling technique. Primary data was collected using a questionnaire as a research instrument and analyzed using the Multiple Linear Regression Analysis method with the help of the SPSS 23 application. The results showed that both Risk Management and Internal Control Systems had a significant positive effect on Local Government Financial Performance. This research is limited to the local government of Jambi City and uses a questionnaire that can cause bias. Future research should use a wider sample, collect primary data through interviews, and consider additional variables that affect Financial Performance.

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