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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 Pengungkapan Key Audit Matters dalam Laporan Tahunan Perusahaan Konstruksi dan Bangunan Indonesia Tahun 2022-2023 Hidayat, Andika Rahman; Cheisviyanny, Charoline
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.v7i2.2052

Abstract

This study analyzes the disclosure of Key Audit Matters (KAM) in the annual reports of construction and building companies listed on the Indonesia Stock Exchange for 2022-2023. KAMs highlight significant audit aspects requiring detailed auditor explanations. The research identifies trends and frequencies in KAM disclosures and explores influencing factors. Findings show revenue recognition is a frequent KAM issue in the Indonesian construction sector due to the complexity of measuring and recording revenue from long-term projects, which involve significant estimates and assessments. The implementation of PSAK 72, governing revenue recognition from contracts with customers, has further emphasized revenue as a KAM. Additionally, trade receivables are commonly disclosed due to high credit risk and uncertainty in collection, impacting cash flow. KAM disclosures regarding receivables provide transparent information about asset quality and associated risks. This research enhances theories related to KAM disclosure practices and enriches academic literature in accounting and auditing. The findings aim to boost investor confidence in the Indonesian capital market, especially in the construction sector, by highlighting the importance of transparency in financial reporting to improve information quality for stakeholders.
Pengaruh Personal Cost of Reporting, Intensitas Moral, dan Job Satisfaction terhadap Intensi Whistleblowing pada Organisasi Perangkat Daerah (OPD) Kota Bukittinggi Annisyah, Tiara; Helmayunita, Nayang
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.v7i2.2104

Abstract

The objective of this study is to examine the impact of the personal cost of reporting, moral intensity, and job satisfaction on the intention whistleblowing. The study was conducted in Bukittinggi City and included a population of 28 Regional Apparatus Organisation (OPD). A total of 128 samples were gathered for analysis. The sample approach employed was purposive sampling. The data gathering approach employed questionnaires that were distributed in person. The study employed the data analysis technique of multiple linear regression (OLS) and t-statistic testing. The findings of this study demonstrate that the personal cost of reporting, moral intensity, and job satisfaction positively and significantly influence the intention of finance personnel in the Regional Apparatus Organisation (OPD) in Bukittinggi City to engage in whistleblowing.
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu terhadap Kecenderungan Kecurangan Akuntansi pada Perbankan di Kota Bukittinggi Herfen, Rafi Prima; Nelvirita, Nelvirita
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.v7i2.2123

Abstract

This research aims at identifying factors that cause accounting fraud using the fraud triangle theory. Previous studies used attribution theory and the fraud diamond theory, whereas this study implements agency theory and the fraud triangle theory. Furthermore, previous studies considered only two variables: internal control and individual morality. This research introduces a third variable, which is compensation suitability. This analysis utilizes a quantitative approach. The reference is derived from primary data, gathered directly from respondents' answers to the questionnaires. The study’s population consisted of employees or workers who worked in the sectors of accounting and finance selected from banks in Bukittinggi City. The study shows that internal control exerts a significant negative impact, suggesting enhanced internal controls can significantly decrease fraudulent activities. However, compensation suitability and individual morality do not significantly affect negative effect on accounting fraud.
Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance Fauziah, Latifa; Helmy, Herlina
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.v7i2.2125

Abstract

This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax Differences (BTAX1, BTAX2. The thin capitalization variable is measured using the ratio Maximum Allowable Debt (MAD) and the capital intensity variable measured using the ratio between total fixed assets by total assets. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The study sample was determined by purposive sampling method, so that 58 sample of manufacturing companies were obtained. Based on panel data regression analysis, the result show that thin capitalization has an effect on tax avoidance with LRETR2, BTAX1, BTAX2 measurements, but the LRETR1 measurements has no effect. While capital intensity has no effect on tax avoidance with the four proxies, namely LRETR1, LRETR2, BTAX1, BTAX2 measurements.
Pengaruh Carbon Emission Disclosure terhadap Nilai Perusahaan dengan Sensitivitas Industri sebagai Variabel Moderasi: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Putri, Shinta Aulana; Sebrina, Nurzi
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.v7i2.2143

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value with industrial sensitivity as a moderating variable in companies listed on the Indonesia Stock Exchange in 2019-2022. This research adopts a causal associative approach with quantitative methodology. The selection of a sample of 71 companies uses a purposive sampling method. The firm’s value as dependent variable is measured by Tobin's Q. Carbon emission disclosure as independent variable utilizes carbon disclosure checklist with consists of 18 disclosure items and industrial sensitivity as moderating variable based on industry high profile and low profile. The data analysis technique in this study used moderating regression analysis using the Eviews12 program. The result indicate that carbon emission disclosure has positive and significant effect on firm value, but industrial sensitivity correlation is not able to strengthen or weaken the relationship between carbon emission disclosure and firm value.
Penganggaran di Organisasi Keagamaan: Studi Kasus pada Paroki Katedral Keuskupan Padang Gulo, Maria Selta Kurnia Murni; Deviani, Deviani
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.v7i2.2149

Abstract

This research was conducted to understand the budgeting and control processes in religious organizations, specifically the Cathedral Parish of the Padang Diocese. The method used in this research is qualitative through observation, interviews, and documentation. The research instrument is the researcher themselves. The research findings reveal that the budgeting process at the Cathedral Parish of Padang is still very simple and lacks standardized regulations. Budget planning is carried out at the beginning of the period through sections of each field. Control is conducted by supervising each activity, preparing accountability reports through the field section coordinators, and evaluating at the end of the period.
Pengaruh Komite Audit, Profitabilitas, dan Karakteristik Auditor terhadap Audit Report Lag pada Perusahaan Sektor Energi Zahra, Yasmin Putri; 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.v7i2.2155

Abstract

The purpose of this study was to analyze the effect of the Audit Committee, Profitability, and Auditor Characteristics on Audit report lag. The data used in this study are the annual reports of energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The data sampling method uses purposive sampling method based on certain criteria. Based on this method, a sample of 92 companies was obtained. Hypothesis testing in this study using multiple linear analysis. The results showed that KAP reputation had an effect on audit report lag, while audit committee, profitability, and audit tenure had no effect on audit report lag.
Pengaruh Umur Perusahaan, Reputasi Underwriter, Reputasi Auditor, dan Financial Information terhadap Underpricing Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI Elparez, Reyhan; Mulyani, Erly
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.v7i2.2157

Abstract

The purpose of this study is to examine the influence of company age, underwriter reputation, auditor reputation, and financial information. The population is an IPO company listed on the Indonesia Stock Exchange for the period 2019 to 2022. Using the purposive sampling method, there were 78 companies as research samples. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of the Company. The hypothesis is a test using multiple linear regression analysis. The results showed that the age of the company, the reputation of the underwriter, the reputation of the auditor, and ROE had no effect on underpricing. and DER has an influence on underpricing.
Pengaruh Traits Personality dalam Pengambilan Keputusan Etis Auditor Internal: Studi Empiris pada Auditor BPKP Perwakilan Sumatera Barat Aprinaldo, Rakel; Cheisviyanny, Charoline
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.v7i2.2167

Abstract

This study aims to explore the influence of personality traits on internal auditors ethical decision making, with a focus on auditors at the BPKP Representative of West Sumatra. Using quantitative methods, data were collected through questionnaires distributed to 46 auditors. The results of the analysis show that personality traits such as agreeableness, conscientiousness, extraversion, neuroticism, and openness to experience have varying impacts on ethical decision making. Specifically, this study found that personality traits of agreeableness and conscientiousness do not have a significant effect on the quality of auditors ethical decision-making. In contrast, more dominant personality traits, such as neuroticism, tend to negatively affect ethical decisions. These findings highlight the importance of self-awareness and ethical skill development among auditors, as well as the need for training that focuses on ethics and responsible decision making. This research is expected to contribute to the professional development of auditors and enhance integrity in audit practice, as well as strengthen public trust in the accounting profession.
Pengaruh Kepemilikan Manajerial dan Hubungan Sosial CEO dengan Komisaris Independen terhadap Manajemen Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019 - 2023 Putri, Azizah Dwi; Nelvirita, Nelvirita; Fawziah, Intan Nurbaiti
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.v7i2.2175

Abstract

This study aims to examine the effect of managerial ownership and CEO social relations with Independent Commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Using a purposive sampling technique, a sample of 38 companies was obtained. Earnings management is measured using the Modified Jones Model, managerial ownership is measured by the percentage of management share ownership of outstanding shares, and social relations are measured using the Social Network Index (SNI). Multiple linear regression analysis with SPSS version 26 shows that the independent variables simultaneously affect the dependent variable. Partially, managerial ownership has no significant effect on earnings management, while CEO social relations with Independent Commissioners have a significant positive effect on earnings management. The implications of this study emphasize the importance of strengthening regulations related to commissioner independence, especially in terms of social relations, and encouraging investors to consider social relations factors in investment analysis. The limitations of the study include the sample period covering the pandemic and focusing on the manufacturing sector, while further research can expand the scope of the industrial sector and develop more comprehensive social relations measurement metrics.

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