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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 Dualitas CEO, Kualitas Audit Eksternal, dan Dewan Perempuan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Yunita, Vira; 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.v7i2.2634

Abstract

This study aims to examine the effect of CEO duality, external audit quality and women on board on firm value. The variable used to measure firm value is Tobin's Q. The data used are secondary data in the form of annual reports of health sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was determined using a purposive sampling technique and 16 companies were obtained as samples. This study uses a multiple linear regression analysis model. The results of this study indicate that CEO duality and external audit quality have a positive and significant effect on firm value. Meanwhile, women on board have a negative and significant effect on firm value.
Pengaruh Pengaruh Pengendalian Internal, Tekanan dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan (Fraud) Nelam Sari, Oriza Sativa; Syofyan, Efrizal
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.v7i2.2635

Abstract

This study examines the impact of internal control, financial pressure, and compensation fairness on fraudulent tendencies, focusing on convicted corruption offenders in Padang City. The research framework is based on the Fraud Triangle Theory, which identifies pressure, opportunity, and rationalization as the primary drivers of fraudulent behavior. A robust internal control system is essential for mitigating fraud risk, ensuring financial reporting integrity, and safeguarding organizational assets. Furthermore, excessive financial pressure and perceived unfair compensation can exacerbate an individual’s likelihood of engaging in fraudulent activities. The findings of this study contribute to the academic discourse on fraud in accounting and provide practical insights for policymakers, corporations, and regulatory bodies. Strengthening internal controls and addressing financial pressures within organizations can serve as effective measures to prevent fraud, enhance financial transparency, and uphold ethical standards in financial management.
Pengaruh Persistensi Laba, Kekuatan Laba, Konservatisme Akuntansi, dan Struktur Modal terhadap Penilaian Ekuitas: Studi Empiris Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2018-2023 Wijayanti, Friska Tri; Nufaisa, Nufaisa; Koerniawati, Dwi; Junjunan, Mochammad Ilyas
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.v7i2.2636

Abstract

This study aims to determine the partial and simultaneous effects of earnings persistence, earnings power, accounting conservatism and capital structure on equity valuation. The type of research used is quantitative research with secondary data, in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange. The population used is in the form of health sector companies listed on the Indonesia Stock Exchange in 2081-2023. The sampling method was purposive sampling method and obtained 48 samples. The data analysis technique uses panel data regression analysis. The novelty in this research lies in the capital structure variable, the population in the form of health sector companies and the use of a 6-year period. The results of the study represent that partially earnings persistence and capital structure have no significant effect on equity valuation. While earnings power and accounting conservatism have a significant effect on equity valuation. While simultaneously earnings persistence, earnings power, accounting conservatism and capital structure have a significant effect on equity valuation.
Pengaruh Sistem Manajemen Lingkungan dan Manajemen Aset terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2019-2022 Qaira, Miftahul; 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.v7i2.2648

Abstract

This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. This study aims to determine the simultaneous and partial effect of environmental management systems, asset management, on financial performance in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the period 2019-2022. The operationalization variables in this study are financial performance as the dependent variable, while the environmental management system, asset management, as the independent variables. The results of this study indicate that simultaneously the environmental management system, asset management, has an influence on financial performance. Partially the environmental management system does not affect financial performance, and asset management has a positive effect on financial performance. This research can help companies as input and considerations to evaluate financial performance by knowing the factors that can influence it.
Inklusi Budaya dalam Aturan Perpajakan Indonesia Cheisviyanny, Charoline; Tanno, Aries; Suhanda, Suhanda
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.v7i2.2742

Abstract

Tax compliance is the most complex tax issue. Previous studies have found many factors that influence tax compliance, one of which is cultural factors. This study analyzes cultural inclusion in Indonesia’s tax regulations by using Literature Review approach. The result shows that the government has paid attention to the diversity of cultures and local wisdoms in Indonesia by integrating them into tax regulations, but has not optimally utilized to improve tax compliance. It suggests utilizing the collective culture in the implementation of a cultural approach to improve tax compliance.
Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Aqilla, Difaf Sausan; Dwita, Sany
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2220

Abstract

This study aims to examine the effect of intenal control and assymetric information on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of Tanah Datar Regency. The sampling method used is purposive sampling with a total of 72 respondents consisting the head of OPD, the head of accounting and finance department, and the staff of accounting and finance department of each OPD. The source of data in this study are primary data and data collection techniques using a questionnaire. The result of this study indicates that (1) intenal control has a negative effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency, and (2) assymetric information has a positive effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency.
The Collapse of a Legacy: Analyzing Bata’s Financial Struggles (2019-2023) Salsabilla, Putri; Cheisviyanny, Charoline
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2715

Abstract

This research is encouraged by the closure of the Bata Shoe factory in Purwakarta in early 2024. The aim of the research is to analyze financial factors that can provide going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period. The type of research conducted is quantitative descriptive research. This study uses secondary data in the form of annual reports of PT Sepatu Bata Tbk for the 2019-2023 period obtained from the Indonesia Stock Exchange. Data analysis in this study uses two stages, namely data interpretation and conclusion drawing. The results of this study indicate that analysis using the Altman Z Score method, financial distress indicators and financial ratios can give going concern signals for PT Sepatu Bata Tbk for the 2019-2023 period.
Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023 Maharani, Shilla; Serly, Vanica; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2758

Abstract

This study investigates the influence of the fraud triangle on financial statement fraud, focusing on pressure (financial stability and financial target), opportunity (nature of industry and ineffective monitoring), and rationalization. The research sample comprises healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, 26 healthcare companies were selected for analysis. The study employs logistic regression as the analytical method, incorporating the overall model fit test, Hosmer and Lemeshow test, goodness-of-fit test, and classification matrix analysis. The findings reveal that financial targets and the nature of the industry positively impact financial statement fraud, whereas financial stability, ineffective monitoring, and rationalization do not exhibit significant effects.
Pengaruh New Fraud Diamond Terhadap Potensi Kecurangan Laporan Keuangan Yanto, Anggie Ardila; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2759

Abstract

This study aims to examine financial targets, nature of industry, earnings growth, and change of directors on financial statement fraud. This study uses quantitative methods to test theories and analyze the relationships between variabels. The population in this study is contruction companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study uses purposive sampling, there are 20 companies over a 4-year period and produces 80 observation data. The analysis technique used in this study is logistic regression analysis. The results of the study with logistic regression analysis show that the nature of industry variabel has a positive and significant effect on the pottential statement fraud. Meanwhile, financial targets, earnings growth, and chane of directors for financial statements fraud.
Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Salam, Syaila; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2818

Abstract

This research aims to determine the effect of environmental performance and environmental cost on firm value with managerial ownership as a moderating variable. Firm value is the dependent variable, while environmental performance and environmental cost are independent variables. The moderating variable is managerial ownership. Firm value is measured by the Tobin’s Q ratio. Environmental performance is measured by the PROPER rating. Environmental cost is measured by dividing environmental cost by net profit after tax. Managerial ownership is measured by dividing management shares by total shares. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange for 2019-2023. Purposive sampling and moderated linear regression were used for data analysis. The results showed that environmental performance had a positive effect on firm value, while environmental cost had no effect on firm value. Managerial ownership was unable to moderate the relationship between environmental performance and environmental cost on firm value.

Page 66 of 72 | Total Record : 715

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