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 Siklus Hidup Perusahaan Dalam Memoderasi Hubungan Manajemen Laba Dan Cost Of Equity Capital ]]>
<![CDATA[Indri Adelina Rizal]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.125
<![CDATA[This study aims to provide empirical evidence whether earnings management can influence the cost of equity capital and whether the company's life cycle can strengthen or weaken the relationship between earnings management and the cost of equity capital. Profit Management in this study was measured using a discretionary accrual proxy. The company's life cycle is measured using the company's cash flow pattern and the cost of equity capital measured using measurements from Ohlson's (1995) model modified by Utami (2005). This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017.By using purposive sampling method, there were 60 companies as the research’s sample. The type of data used is secondary data obtained from www.idx.co.id. The analysis used in this study is multiple linear regression analysis. The results of this study are that earnings management has no significant positive effect on the cost of equity capital and the company's life cycle is not able to strengthen or weaken the relationship of earnings management with the cost of equity capital.]]>
<![CDATA[Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan ]]>
<![CDATA[Nadia Dwi Tasya]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.126
<![CDATA[Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality]]>
<![CDATA[Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba ]]>
<![CDATA[Nita Gusda Putri]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.127
<![CDATA[This study aims to determine and analyze the influence of the audit committee’s accounting expertise and the female board of commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. Data analysis method used is panel data regression analysis. Using a purposive sampling method to obtain a sample of 63 companies from 121 manufacturing companies. Based on the results of the study it is known that the accounting expertise of the audit committee and female board of commissioners simultaneously influence earnings management. But partially, the audit committee accounting expertise has a positive effect on earnings management and the female board of commissioners has a positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.]]>
<![CDATA[Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Kinerja Manajerial ]]>
<![CDATA[Putri Melia]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.128
<![CDATA[This study aims to see the effect of public accountability, the clarity of budget targets and budget participation on the performance of managerial unit of local Solok regency of the Southern Regency. The population in this study is the whole SKPD Southern Southern District of 28 SKPD with 82 respondents. The sample in this study uses total technique sampling. Methods of analysis used are multiple linear regression analysis. The results of this study indicate that public accountability and clarity of budget targets affect the performance of managerial unit of local Solok Regency of the Southern District. While the budget participation has no effect on the managerial performance of the Unit of Southern Southern District Unit.]]>
<![CDATA[Pengaruh Multiple Large Shareholder Terhadap Nilai Perusahaan ]]>
<![CDATA[Annisa Hastriyana]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.129
<![CDATA[This study aims to examine the effect of multiple large shareholder on the firms value. This study is classified as causative research. The population in this study are property and real estate companies listed on the Indonesian Stock Exchange period of 2015 to 2017. By using purposive sampling method, there were 37 companies as the research’s sample. Multiple large shareholder variable are measured by the number and percentage of multiple large shareholder. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that precentage of multiple large shareholder has a negative and significant effect on firms value, andnumber of multiple large shareholder there is not effect on frims value.]]>
<![CDATA[Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan Dan Profitabilitas Klien Terhadap Audit Fee ]]>
<![CDATA[Sanisah Huri]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.130
<![CDATA[This study aims to examine (1) the influence of industry type, company size, company complexity and client profitability on audit fees (2) the influence of industry types on audit fees (3) influence of firm size on audit fees (4) the effect of corporate complexity on audit fees (5) the effect of client profitability on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. A total of 34 companies were sampled in this study. Research shows that (1) type of industry, size of company, complexity of the company and client profitability together influence audit fees (2) the type of high profile industry and low profile does not affect the high or low audit fees given (3) the greater the size of a company, the higher the audit fee borne by the client (4) the number of subsidiaries does not affect the high or low audit fees given, and (5) companies that have high profits tend to provide a high audit fee because they are vulnerable to misstatement]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Winda Meiliza Putri]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.131
<![CDATA[This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.]]>
<![CDATA[Pengaruh Keandalan Akrual, Tingkat Utang Dan Ukuran Perusahaan Terhadap Persistensi Laba ]]>
<![CDATA[Yulira Gusnita]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.132
<![CDATA[This study aims to examine and find empirical evidence regarding the effect of accrual reliability, leverage and firm size on earnings persistence. The population in this study were all financial sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 40 financial sector companies that will be used as research samples. The data analysis method used is multiple linear regression analysis. The results showed that accrual reliability, debt level and company size simultaneously had a significant effect on earnings persistence. But partially only company size has a significant positive effect on earnings persistence, while accrual reliability does not have a significant positive effect on earnings persistence and debt level has a significantly negative effect on earnings persistence in financial sector companies listed on the Indonesia Stock Exchange in 2014-2017.]]>
<![CDATA[Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan ]]>
<![CDATA[Dian Khairannisa]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.133
<![CDATA[This study aims to determine whether there is a role for tax consultants on taxpayer compliance in fulfilling tax obligations. This research is a type of qualitative research. Data collection techniques are semi-structured interviews and triangulation. Interviews were conducted with companies in the city of Padang. The population in this study were companies in the city of Padang, and 20 companies were sampled in this study. The result of this study prove that (1) the reasons for taxpayers using tax consultant services are divided into three, namely lack of knowledge of taxpayers regarding all tax regulations, complicated taxation systems and the last reason is that tax obligations can be carried out effectively and efficiently, (2) the type of tax consultant that is chosen by many corporate taxpayers is type honest consultant because taxpayers use tax consultants rather than aiming to help find loopholes but to help taxpayers who have difficulty managing their own taxes, and (3) advice from tax consultants chosen by all taxpayers are conservative advice, because companies do not want to bear the risk of using aggressive sanctions. For the next researcher, I suggest collecting data not only from interviews, but also suggested for further research to conduct research into a wider scope in various regions and add other variables related to the role of tax consultants for taxpayers in Indonesia]]>
<![CDATA[Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay ]]>
<![CDATA[Maidelfian Putra Bakar]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.134
<![CDATA[Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay]]>
