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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 Corporate Governance terhadap Integritas Laporan Keuangan Yandita, Dillanof; Nelvirita, Nelvirita
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.v7i1.2050

Abstract

This study investigates the impact of corporate governance factors specifically independent commissioners, audit committees, and internal audits on the integrity of financial reporting in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a multiple linear regression analysis through SPSS and a purposive sampling method, the research selected 20 companies from a total population of 28. The findings reveal that independent commissioners have a detrimental effect on the credibility of financial statements, while audit committees similarly undermine reporting integrity. Additionally, internal audits do not enhance the credibility of financial statements. These results highlight significant weaknesses in corporate governance practices within the industry, underscoring the need for further examination and improvement of governance structures to ensure reliable financial reporting.
Pengaruh Bystander Effect, Profesionalisme dan Pemberian Reward Terhadap Intention Whistleblowing Pada Pemerintah Kota Padang Hessa, Ar Razaaq Roofiq; Helmayunita, Nayang
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.v7i1.2051

Abstract

This research discusses the influence of bystander effect, profesionalisme, and reward giving on intention whistleblowing. This research uses a quantitative approach. This research population is Regional Apparatus Orgabization (OPD) of Padang City. The sampling method in this research used total sampling. So that all OPD will be the research sample. The respondent that have been determined by researchers in this study are the head of the OPD and three sub-division employees of each OPD who work in the financial sector. So the researchers will submit 4 questionnaires to 40 OPD. Based on the results of statistical tests, bystander effect and reward giving have no influence on intention whistleblowing, while profesionalisme has an effect on the intention whistleblowing.
Pengaruh Manajemen Laba dan Rasio Aktivitas Terhadap Peringkat Obligasi pada Perusahaan Sektor Property, Real Estate dan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Juhari, Dalvad; Nelvirita, Nelvirita
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.v7i1.2072

Abstract

This study examines how activity ratios and earnings management effect bond ratings. The study sample includes infrastructure, real estate, and property companies listed on the Indonesia Stock Exchange between 2019 and 2023. The companies were chosen using purposeful testing. This study uses IDX's yearly report. Multiple regression analysis examines data. This study reveals that earnings management does not affect bond ratings but the activity ratio does.
Pengaruh Capital Expenditure, Net Working Capital dan Investment Opportunities terhadap Cash Holding Ardhana, Delia; Honesty, Fiola Finomia; Honesty, Helga Nuri
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.v7i1.2084

Abstract

The purpose of this study is to analyze the effect of capital expenditure, net working capital, investment opportunities on cash holding in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is quantitative research. The sampling technique used purposive sampling. The number of samples during the study year amounted to 73 data. The statistical method used is multiple linear regression analysis. The results showed that capital expenditure has a significant negative effect on cash holding, net working capital has a significant positive effect on cash holding and investment opportunities have no significant effect on cash holding in manufacturing companies in the basic and chemical industry sectors in 2020-2023.
Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan Terhadap Tindakan Kecurangan (Fraud) Mulya, Dea An-nisa Try; Syofyan, Efrizal
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.v7i1.2110

Abstract

This study was conducted at Class II A Correctional Institution and Class II B Detention Center in Padang City by involving prisoners of corruption as research subjects. The purpose of this study is to examine the variables that affect fraud according to pressure, opportunity, rationalization, and ability. The research method used is causative research with total sampling on 50 prisoners. Information was gathered via a survey with a Likert scale and processed using multiple regression analysis with Adjusted R2. The findings indicated that opportunity, rationalization, and lying ability have a significant influence on fraud, while pressure has no significant effect. Suggestions include expanding the scope of external auditor examinations, developing research variables, and using more varied data collection methods for future research. It is expected that this research will give different linked parties a better knowledge of the factors that drive fraud.
Pengaruh Ukuran Perusahaan, Komite Audit dan Gender Komite Audit Terhadap Audit Report Lag Sartika, Dewi; 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.v7i1.2118

Abstract

This study aims to analyze 1) The effect of company size on audit report lag 2) The effect of audit committee on audit report lag 3) The effect of audit committee gender on audit report lag. The novelty of this research from the previous one is that the author uses the audit committee gender variable, where this variable has not been widely researched. This study uses quantitative methods with data sources from company financial report with a sample of 117company in sector property, real estate dan building construction. The analytical method used in this research is descriptive analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of the study found 1) Company size does not have a negative effect on audit report lag, 2) The audit committee has a negative effect on audit report lag, 3)Gender of the audit committee has no negative effect on audit report lag.
Pengaruh Cost dan Expense, Solvabilitas, dan Kapasitas Operasi terhadap Kinerja Operasi Putri, Silvia Utami; Mulyani, Erly
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.v7i1.2126

Abstract

This study aims to examine the effect of costs and expenses, solvency, and operating capacity on operating performance. This research uses a causative method with a quantitative approach. This research was conducted on infrastructure companies listed on the Indonesia Stock Exchange in 2019-2023 with the sampling method using purposive sampling technique so that 17 sample companies were obtained. The data analysis technique used is multiple linear regression analysis assisted by SPSS software. The results of this study indicate that costs and expenses proxied using operating expenses have a negative effect on operating performance, labor costs and expense costs have a positive effect on operating performance. Solvency proxied using debt to asset ratio has a significant negative effect on operating performance, debt to equity ratio has negative effect on operating performance. Operating capacity proxied using accounts receivable turnover has positive effect on operating performance, and asset turnover has negative effect on operating performance.
Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Aisy, Rihhadatul; Taqwa, Salma
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.v7i1.2154

Abstract

This research aims to prove and analyze the influence of dividend policy and capital structure on manufacturing sector companies on the Indonesia Stock Exchange. In this research, the samples were 26 manufacturing companies in the consumption sub-sector on the Indonesian Stock Exchange. The data used is from 2019 to 2023. The information and data used in this research is secondary data obtained through literature study via the IDX website and the websites of each company selected as a sample. The analytical method used in this research is multiple linear regression and t-statistical testing. In accordance with the results of testing the first hypothesis, it was found that dividend policy had a positive effect on the performance of manufacturing companies on the Indonesia Stock Exchange in 2019 - 2023, while in the second hypothesis testing stage it was found that capital structure had a negative effect on the performance of manufacturing companies in 2019 - 2023.
Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi Arianti, Yessy Dwi; Pebriyani, Dewi
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.v7i1.2161

Abstract

This study aims to examine the effect of corporate sustainability performance on Corporate financial performance with CEO characteristics as a moderating variable. Corporate sustainability performance is an independent variable and corporate financial performance as the dependent variable, while CEO characteristics as a moderating variable are proxied by CEO tenure and CEO education level. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2020- 2022, with a total sample of 21 companies. The sampling method used in this study is purposive sampling method with criteria and requirements that have been adjusted to the research needs. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that corporate sustainability performance has a positive effect on corporate financial performance. While the CEO characteristics variable proxied by CEO tenure and CEO educational background has not been able to moderate or strengthen the effect of corporate sustainability performance on corporate financial.
Pengaruh Opini Audit, Reputasi KAP, dan Financial Distress terhadap Auditor Switching Abdi, Aisha Nabila; Handayani, Dian Fitria
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.v7i1.2165

Abstract

This study aims to examine the impact of audit opinion, the reputation of the KAP (Public Accounting Firm), and financial difficulties on auditor turnover. The data used in this study consists of annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The purposive sampling method was applied to select the data. Logistic regression analysis was employed to analyze the data. The study's findings indicate that audit opinion is associated with auditor turnover, while the reputation of the KAP is negatively related to auditor turnover. Additionally, financial difficulties are found to be related to auditor turnover. Future studies could consider including other variables, such as audit fees and audit delays, as well as other factors that might influence auditor turnover.

Page 62 of 72 | Total Record : 715

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