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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 Gender, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Akuntansi untuk Berkarir Menjadi Akuntan Publik Hadisti, Merly; Sari, Vita 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.v7i1.2210

Abstract

This study aims to determine and analyze the influence of gender, financial rewards, and job market considerations on accounting students' interest in pursuing a career as a public accountant (an empirical study of undergraduate accounting students at state and private universities in Padang City). This type of research is a causal quantitative study. The population of the study was all accounting students in Padang City. The sample selection used the cluster sampling method. The research sample was 354 accounting students. The data analysis technique in this study used multiple linear regression analysis. Based on the hypothesis testing, it can be concluded that the gender variable has a positive and significant effect on accounting students' interest. The financial rewards variable has a positive and significant effect on accounting students' interest. The job market consideration variable has a positive and significant effect on accounting students' interest.
Pengaruh Keberadaan Komite Manajemen Risiko (Risk Management Committee/RMC) dan Karakteristik Anggota RMC terhadap Pengungkapan Kinerja Lingkungan dan Sosial Perusahaan Furqani, Nurmeita; Fontanella, Amy; Maryati, Ulfi
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.v7i1.2324

Abstract

This study aims to analyze the effect of the existence of a risk management committee (RMC) and the characteristics of RMC members on the disclosure of corporate environmental and social performance. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2019-2023 that publish sustainability reports , with a total sample size of 262 and a sub-sample of 81. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main analysis method to test the hypothesis. The results of this study show that the presence of RMC has a positive effect on disclosure of corporate environmental and social performance. Meanwhile, the characteristics of RMC members in terms of educational qualifications and work experience also positively affect the disclosure of corporate environmental and social performance. This study implies the importance of the existence of a risk management committee in the company.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Nilai Pasar Terhadap Carbon Emission Disclosure pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Adillah, Adillah; Maryati, Ulfi; Afni, Zalida
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.v7i1.2327

Abstract

The goal of this study is to examine how carbon emission disclosure is impacted by profitability, leverage, company size, and market value. This study was carried out using an associative approach and quantitative methods. The Indonesia Stock Exchange's sustainability and annual reports, as well as the websites of individual companies, provided the data for this study. The study's sample comprised 21 companies from the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Multiple linear regression analysis served as the primary analysis technique to test the hypothesis, and the sample selection process was founded on the purposive sampling method. The results of this study show partially that profitability, company size and market value have a positive effect on carbon emission disclosure. Meanwhile, leverage has no effect on carbon emission disclosure.
Pendekatan Systematic Literature Review: Faktor-faktor Penerimaan Opini Audit Going Concern Arfandi, Arfandi; Djaddang, Syahril
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.v7i1.2401

Abstract

An external auditor must examine the company's performance as reported in the financial accounts, particularly if it is a publicly traded corporation. To indicate and illustrate the company's capacity to sustain business continuity, auditors can provide a going concern audit opinion, which stakeholders can use as information when making decisions. The Systematic Literature Review (SLR) approach is used in this study. The two primary sources of current research literature that may be used to categorize the factors that impact the acceptability of going concern audit opinions are internal and external considerations. Internal elements that measure the financial performance produced by the organization as a result of management performance include governance, real activity manipulation (RAM), and financial measurements like profitability, liquidity, leverage, or solvency. External variables include the reputation and quality of the auditor, opinion shooping, and financial circumstances that result in financial difficulties brought on by difficult or natural forces like the COVID-19 pandemic.
Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era Angela, Leliana Maria; Susanti, Wahyu Febri Eka; Rakhmawati, Dewi; Amelia, Verra Rizki
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.v7i1.2411

Abstract

Accounting education has been significantly impacted by the digital age, especially regarding the ability to use electronic technology in the accounting industry. However, we face the pressing need to close the gap between accounting education and technical advancements in accounting reporting. Multimedia interactive learning resources Yes, a lot has been created, but frequently without considering the curriculum and user needs. This study offers a viewpoint on technology acceptability in the curriculum provided to aspiring accountants using the Technology acceptability Model (TAM) approach. This study employs a quantitative approach, gathering information using primary sources, specifically a survey. research uses a quantitative method by collecting data through primary data, namely a questionnaire. There are a total of 44 questions consisting of 13 questions to explain the exploration of students' knowledge and skills, and 31 questions to explain the prediction of individuals' ability to adapt and use new technologies. According to the study's findings, students' opinions about how beneficial and simple technology is to use are heavily impacted by outside variables including prior educational experiences. A favorable attitude toward students' intention to use technology in their learning activities will encourage them. But there are still some issues that need to be resolved, like students' inability to use specific software and their lack of interest in learning new technology. The study's findings suggest that outside variables, such as past educational experiences, significantly impact how students view the usefulness and usability of technology.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial Rumah Sakit di Kota Padang Pumadari, Indah; Handayani, Dian Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.1511

Abstract

This research aims to examine the influence of management accounting information systems and performance measurement systems on managerial performance in hospitals. This type of research data uses primary data. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was 136 employees from the planning, procurement, administration, treasurer, PPK, budget, finance and supervision departments of hospitals in Padang City. The statistical data analysis technique used in this research is multiple regression analysis. The results of this research show that the management accounting information system and performance measurement system have a significant positive effect on managerial performance at Padang City Hospital. The implication of this research is that the management accounting information system and performance measurement system will work well if a leader knows and understands the problems that exist in a department in the organization. Therefore, there is a need for leaders who are reliable, expert and have competence in leading a department in the organization in order to create maximum performance.
Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang Faadhilah, Mia; Fauzihardani, Eka
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.1555

Abstract

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University
Studi Empiris Faktor-Faktor Mempengaruhi Kualitas Audit pada Inspektorat Kota Padang Frandika, Hezrina; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.1643

Abstract

The purpose of this study is to look at how the professionalism, job experience, and motivation of auditors affect the quality of their audits. Although prior research has shown inconsistent results, these characteristics are thought to be significant drivers of audit quality in the audit literature. Regression analysis and a quantitative method were used to gather data from a survey of auditors working at a public accounting firm in Medan City. The analysis's findings demonstrated that, although the auditor's work experience and motivation for the job did not significantly affect the audit's quality, their professionalism did. These findings emphasize the importance of focusing on developing a professional attitude in improving audit quality, which can be a foundation for audit practitioners in improving their practice. The practical implications of these findings include the expansion of auditor training and professional development in the audit industry, as well as the need for regulators to strengthen policies that support ethical standards and professionalism in audit practice. However, more investigation can uncover other variables that could impact audit quality and expand knowledge of the intricate interrelationships among these variables across a range of organisational and sector settings. Therefore, this study adds significantly to our knowledge of the variables influencing audit quality and offers guidance for future audit practice and research.
Pengaruh Financial Distress, Intensitas Modal dan Risiko Litigasi terhadap Konservatisme Akuntansi: Studi pada Perusahaan Sektor Perbankan Yang Terdaftar Bursa Efek Indonesia Tahun 2018-2022 Nezari, Tata; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2004

Abstract

The purpose of this research is to examine the influence of financial distress, capital intensity and litigation risk on accounting conservatism. The sample in this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. sampling was carried out using purposive sampling technique. The total sample used was 32 companies with a total of 161 sample observations. This study used descriptive analysis. Based on the results of statistical tests, financial distress and capital intensity have no effect on accounting conservatism, while litigation risk has a positive effect on accounting conservatism.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi Olvianda, Ilmi; Serly, Vanica
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2038

Abstract

This study aims to examine the effect of Corporate Social Responsibility on Company Value with Good Corporate Governance as a moderating variable. This study is included in the type of research with a quantitative approach. The population includes basic material companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique was carried out using the purposive sampling method, there were 38 companies from 2018 to 2022 that were the samples of this study. The Company Value variable as the dependent variable is measured by Tobin's q. Corporate social responsibility as an independent variable, is measured by content analysis or dummy by weighting. If the indicator item is disclosed, it is given the number 1, but if the indicator item is not disclosed it will be given the number 0. The hypothesis was tested using moderated regression analysis with SPSS. The results showed that Corporate social responsibility has a positive and significant effect on Company Value and Good Corporate Governance cannot strengthen the relationship between Corporate social responsibility and Company Value. Further research can consider including additional variables or expanding the population in order to gain broader insights.

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