Jurnal Eksplorasi Akuntansi (JEA)
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.
Articles
715 Documents
<![CDATA[Pengaruh Proporsi Dewan Komisaris Independen dan Keahlian Keuangan Komite Audit terhadap Manajemen Laba pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ]]>
<![CDATA[Daeli, Karolina]]>;
<![CDATA[Deviani, Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2540
<![CDATA[This study aims to determine the effect of the proportion of independent commissioners and audit committee financial expertise on earnings management. The research was conducted at state-owned companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. The sampling method uses purposive sampling; the research sample consists of 24 companies listed on the IDX. Multiple Linear Regression Analysis as a data analysis technique. Research findings show that the variable proportion of independent board of commissioners has a negative influence on earnings management. Meanwhile, the audit committee's financial expertise variable has a positive influence on earnings management.]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Intensitas Modal terhadap Penghindaran Pajak ]]>
<![CDATA[Afriani, Widia]]>;
<![CDATA[Taqwa, Salma]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2563
<![CDATA[This study aims to determine the effect of ownership structure and capital intensity on tax avoidance. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique using purposive sampling technique, there are 44 companies used as research samples for 3 (three) years of observation with a total of 132 samples. The data used is secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange. The analysis model used is panel data regression using SPSS 30 software. Based on the results of partial statistical testing, it shows that the research variables have different results. The managerial ownership variable has a significant negative effect on tax avoidance. The institutional ownership variable has no effect on tax avoidance. The foreign ownership variable has no effect on tax avoidance. The capital intensity variable has a significant positive effect on tax avoidance. For further research, other independent variables can be added, adding a research time span so that it will provide better results.]]>
<![CDATA[Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay: Studi Empiris pada Perusahaan yang Terlambat Menyampaikan Laporan Keuangan Auditan ke BEI Tahun 2020-2023 ]]>
<![CDATA[Putri Ray, Afifah Nazhirah]]>;
<![CDATA[Taqwa, Salma]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2566
<![CDATA[This study examines the influence of profitability, solvency, and audit opinion on audit delay in companies listed on the Indonesia Stock Exchange from 2020 to 2023. The novelty of this study from the previous study lies in using Debt to Asset Ratio (DAR) as a proxy for solvency and emphasizing audit opinion as an independent variable. The sample selection method uses purposive sampling, using data from 304 companies consistently delaying audited financial reporting, this research applies multiple linear regression analysis to test the hypotheses, assisted by the SPSS version 26 program. The results reveal that profitability and audit opinion negatively affects audit delay. Conversely, solvency do not have a significant impacts on audit delay. These findings provide insights for regulators and practitioners to enhance corporate transparency and investor confidence. For further research, it isrecommended to select other variables that affect audit delay.]]>
<![CDATA[Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, dan Audit Delay terhadap Auditor Switching: Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ]]>
<![CDATA[Perdani, Levi Sukmi]]>;
<![CDATA[Fauzihardani, Eka]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2568
<![CDATA[The aim of this study was to examine the influence of public accounting firm size, audit opinion, and audit delay on auditor switching. The data utilized in this research were annual reports from mining companies listed on the Indonesia Stock Exchange between 2019 and 2023. The sample selection was conducted using the purposive sampling method. Logistic regression analysis was employed to analyze the data. The findings revealed that audit opinion has a significant relationship with auditor switching, while public accounting firm size and audit delay do not show a significant relationship with auditor switching. The next researcher can consider using other variables such as management changes, fee audit, financial distress and other variables that might influence auditor switching.]]>
<![CDATA[Pengaruh Akuntabilitas dan Kinerja Karyawan terhadap Kepercayaan Pembayar Zakat (Muzakki) pada Baznas Kota Padang ]]>
<![CDATA[Safitri, Tiara]]>;
<![CDATA[Deviani, Deviani]]>;
<![CDATA[Sulaiman, Ahmad Rahbani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2570
<![CDATA[This study aims to analyze the effect of accountability and employee performance on zakat payers' (muzakki) trust in BAZNAS Kota Padang. A quantitative approach was used, with primary data collected through questionnaires distributed to 126 individual muzakki respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a significant positive effect on muzakki trust, indicating that enhanced transparency and responsibility in zakat management foster public trust. Employee performance also shows a significant positive effect, where the quality of service provided by employees increases muzakki's confidence in zakat institutions. Together, these independent variables explain 56.2% of the variance in muzakki trust. The study supports legitimacy theory, emphasizing the importance of transparency and professionalism in building social legitimacy. These findings provide practical implications for BAZNAS to continuously improve accountability and employee performance to strengthen muzakki trust.]]>
<![CDATA[Pengaruh Green accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI periode 2019-2023 ]]>
<![CDATA[Husna, Imalatul]]>;
<![CDATA[Helmayunita, Nayang]]>;
<![CDATA[Fitra, Halkadri]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2572
<![CDATA[The aim of this research is to examine the impact of the implementation of Green Accounting and Environmental Performance on the Financial Performance of Companies in the mining sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research used the multiple linear regression method with the assistance of SPSS software. The research sample was selected using a purposive sampling technique; from 46 companies in the population, 21 companies were chosen as samples. The results showed that the implementation of Green Accounting negatively affects the financial performance of companies (Tobin's Q). Meanwhile, Environmental Performance has no effect on the Financial Performance of Companies.]]>
<![CDATA[Pengaruh Karakteristik Komite Audit terhadap Kualitas Audit ]]>
<![CDATA[Yolanda, Chintia Faras]]>;
<![CDATA[Dwita, Sany]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2598
<![CDATA[This study examines the effect of audit committee characteristics, namely audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity on audit quality. The population used in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this study was purposive sampling, where the sample taken was 240 companies. The statistical method used in this research is multiple linear regression analysis. The results of this study are audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity have no effect on audit quality. These findings suggest the theory linking audit committee characteristics with audit quality needs to be expanded or updated to consider other factors that may affect audit quality.]]>
<![CDATA[Tantangan Implementasi Sistem Akuntansi pada Startup: Sebuah Pendekatan Studi Kasus ]]>
<![CDATA[Darmawan, I Made Dwi Hita]]>;
<![CDATA[Putra, Ida Bagus Ardhi]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2609
<![CDATA[This research discusses the challenges and solutions in the implementation of accounting systems in early stage startups, with a focus on Bali Tech Startup. The main issues identified are reliance on manual or non-integrated methods, financial constraints to adopt accounting software, and limited accounting skills in the startup team. This research aims to identify solutions implemented by startups to overcome these challenges and optimize their accounting systems. The method used is qualitative research with a case study approach. Data was obtained through in-depth interviews with four CEOs of technology startups in Bali. The results show that the solutions implemented include the use of cloud-based accounting applications, intensive training for teams related to accounting and technology basics, and a collaborative approach with mentors or consultants. The novelty of this research lies in its in-depth focus on the challenges and solutions faced by technology startups in Bali. It provides specific insights into technology adaptation and team capacity building in the local context. The conclusion of this study is that the use of cloud-based technology and internal capacity building are crucial for the successful implementation of accounting systems in early-stage startups. Recommendations for future research are to involve a larger sample from various startup sectors, as well as further examine the influence of regulations and other external factors on the implementation of accounting systems in startups.]]>
<![CDATA[Pengaruh Kemandirian Daerah dan Level of Capital Outlay Terhadap Financial Distress: Studi Empiris pada Pemerintahan Daerah Kabupaten dan Kota di Sumatera Barat Periode 2019-2023 ]]>
<![CDATA[Ali, Irfan Nazar]]>;
<![CDATA[Arza, Fefri Indra]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2630
<![CDATA[This research examines the influence of regional financial independence and the level of capital outlay on financial distress in district and city governments in West Sumatra for the 2019-2023 period. Financial distress in local governments is an important issue because it affects their ability to provide public services effectively. With a quantitative approach, this research uses secondary data from the Directorate General of Fiscal Balance, Ministry of Finance. The sample was determined using a purposive sampling technique, and a sample of 95 samples was obtained. The analysis was carried out using multiple linear regression with SPSS version 26 software. The research results showed that regional financial independence had a significant positive effect on financial distress. Meanwhile, the level of capital outlay also has a significant positive effect on financial distress.]]>
<![CDATA[Pengaruh Audit Tenure, Umur Publikasi, Rotasi Audit terhadap Kualitas Audit : Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2019-2023 ]]>
<![CDATA[Ramadona, Miftahul]]>;
<![CDATA[Taqwa, Salma]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v7i2.2631
<![CDATA[This research examines the association of audit tenure, Publication Age, Audit Rotation as independent variables on audit quality. This research was conducted mining sector company listed on the Indonesia Stock Exchange from 2019-2023. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using logistic regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is no influence between audit tenure and the quality of audit results. the second hypothesis is rejected where there is no influence between the publication age on audit quality. the third hypothesis is rejected where there is no influence between audit rotation on audit quality.]]>
