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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 745 Documents
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Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Fathiyyah, Fathiyyah; Taqwa, Salma
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3387

Abstract

This study aims to analyze the effect of corporate financial performance in relation to good corporate governance, which includes managerial ownership, independent commissioners, the board of directors, and corporate social responsibility. The research object is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was obtained using a purposive sampling method, resulting in 201 observations over the three-year research period. Data were analyzed using panel data regression with the E-Views software. The findings indicate that managerial ownership has no significant effect, independent commissioners have a positive and significant effect, the board of directors has no significant effect, and corporate social responsibility has a positive and significant effect on corporate financial performance.
Pengaruh Digitalisasi terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Fortuna, Wines; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3400

Abstract

This study aims to empirically examine the effect of digitalization on financial performance and analyze the moderating role of firm size. It also addresses gaps in prior studies by considering organizational capacity in adopting digital technology. The sample consists of 126 financial sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period, selected through purposive sampling. The findings reveal that digitalization negatively affects financial performance, suggesting that not all technology investments lead to immediate benefits. However, firm size positively moderates this relationship. According to the Resource Based View (RBV) theory, larger firms possess greater resources and capabilities to manage digital initiatives effectively.
Reimbursement Fraud di Era Digital: Tinjauan Sistematis Skema, Determinan, dan Kontrol Berbasis Risiko Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3414

Abstract

This paper synthesizes contemporary evidence on reimbursement fraud across healthcare and adjacent claim-based systems, addressing four questions on dominant schemes, multi-level drivers, control effectiveness, and the digital evolution of modus operandi. Reimbursement fraud persists amid expanding automation, creating financial leakage, operational inefficiency, and credibility risks for payers and providers. The study’s novelty lies in integrating behavioral, organizational, and institutional lenses with a process-stage mapping that aligns “scheme × claim-stage × control,” while proposing a minimum reporting set for evaluation metrics beyond raw accuracy. A PRISMA-guided systematic review of Scopus-indexed, peer-reviewed articles (2016—2025) identifies thirteen studies and codes schemes, stages, determinants, interventions, and outcomes for narrative synthesis. Findings indicate recurrent upcoding, phantom billing, unbundling, duplicate claims, and cost inflation, concentrated at adjudication and post-payment review when verification is fragmented. Risk-based pre-authorization, targeted verification, and post-payment audits work best within interoperable data governance, complemented by ML/AI analytics, document forensics, and, where appropriate, blockchain for audit integrity. Digitalization scales fraudulent attempts, requiring continuous monitoring, model refresh, and shadow testing to manage drift and adaptive behavior. The main implication is a shift from tool-centric fixes to adaptive, risk-based systems of control that report accuracy, detection latency, false-positive burden, and financial recovery for policy-relevant decisions.
Environmental, Social, and Governance (ESG) Performance, Tax Avoidance, and The Moderating Role of Finansial Constraints: An Empirical Study of Non-Financial Firms Listed on The Indonesia Stock Exchange in The Period 2019-2023 Putri, Rezkia Nadiva; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3429

Abstract

This research aims to examine the effect of ESG Performance on Tax Avoidance, with Financial Constraints as a moderating variable, in non-financial firms listed on the Indonesia Stock Exchange during the 2019 – 2023 period. By using purposive sampling, a total of 37 firms were selected as the sample. This research adopts a causal associative approach with quantitative methodology. Tax avoidance, as the dependent variable, is measured by Book Tax Differences. ESG Performance, as the independent variable, is assessed based on ESG score obtained from Refinitiv Eikon. Financial Constraints, as the moderating variable is measured using Whited and Wu index. The data were analyzed using panel data regression with EViews 12 software. The results indicate that ESG performance has no significant effect on Tax Avoidance. Futhermore, Financial Constraints do not moderate the relationship between ESG performance and Tax Avoidance.
Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi Putri, Fania Rahayu; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3431

Abstract

This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable. A quantitative research design was employed, utilizing secondary data obtained from manufacturing firms with family ownership listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sample was selected using a purposive sampling technique, resulting in 91 observational data points. Hypothesis testing was conducted through Moderated Regression Analysis (MRA) using SPSS version 30. The findings indicate that family ownership has no significant effect on tax avoidance, and CSR disclosure does not moderate the relationship between family ownership and tax avoidance.
Pengaruh Dewan Direksi Asing, Kesibukan Dewan Direksi, dan Keberagaman Gender terhadap Kebangkrutan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023 Kuswara, Febi Ayu Lisna; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3432

Abstract

This study examines the influence of foreign directors, board busyness, and gender diversity on corporate bankruptcy in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 to 2023. The research is motivated by the increasing number of bankruptcy cases despite stable economic indicators, highlighting the role of corporate governance characteristics in financial distress. The study aims to determine whether specific board attributes affect the likelihood of bankruptcy. Using purposive sampling, the study analyzed 231 firm-year observations from 77 companies. The Springate model was employed to assess bankruptcy risk, while panel data regression with the random effect model was used to test the hypotheses. The findings reveal that foreign board membership, board busyness, and gender diversity do not have a statistically significant effect on bankruptcy risk. These results suggest that these board characteristics alone may not determine a firm’s financial stability in the context of Indonesian consumer-driven industries. To advance this line of inquiry, future research is encouraged to include broader governance variables such as audit committee size, managerial ownership, and audit quality to better reflect internal control mechanisms.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Yendri, Zarefa; Deviani, Deviani
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3434

Abstract

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesses that are listed on the Indonesia Stock Exchange is the aim of this research. The study population consists of companies from the consumer cyclicals sector listed between 2022 - 2024. Purposive sampling was used to choose 94 companies as samples. The research relies on secondary data collected from company websites and other relevant platforms. The analytical method employed is logistic regression. The findings demonstrate that company size and age do not significantly influence timely reporting, while audit opinion exerts a significant positive effect.
Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023 Humaira, Heryuni; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3435

Abstract

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the sampling method used the purposive sampling method, so that 196 research samples were obtained, from 49 mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. In hypothesis testing, this study used panel data regression analysis with a fixed effect model (FEM) and tested the model using EViews 12. These findings show that CEO financial expertise has a negative effect on real earnings management. Meanwhile CEO nationality, CEO tenure, CEO gender, CEO politically connected, CEO turnover, and managerial stock ownership do not have a significant effect on real earnings management.
Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia Kemala, Anggun; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3436

Abstract

This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance companies listed on the Indonesia Stock Exchange during 2020–2023. GCG is measured by the board of commissioners, board of directors, and audit committee, while ownership structure is represented by managerial and institutional ownership, with Return on Equity (ROE) as the performance indicator. Based on 80 observations from 20 companies and multiple linear regression analysis, the results indicate that the board of directors has a positive and significant effect on financial performance, whereas the board of commissioners, audit committee, managerial ownership, and institutional ownership show no significant effect. These findings imply that strengthening the effectiveness of the board of directors is crucial to enhance profitability, while other GCG mechanisms and ownership structures should be optimized through greater independence of commissioners, stronger audit functions, and more active institutional investor monitoring.
Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia Syarifudin, Jasmine Ashila Humairah; Syofyan, Efrizal
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3463

Abstract

This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research design with a quantitative approach, analyzing annual reports from 102 manufacturing firms between 2021 and 2023. Using logistic regression analysis,the findings reveal that auditor competence and internal control, while essential, do not independently improve audit quality due to perfect prediction issues, and company size and complexity also show no significant effect. However, all variables together do influence audit quality, highlighting that basic factors alone are not enough audit quality depends more on standard compliance and external factors. This study contributes new insights by challenging common assumptions about audit quality drivers and pointing out methodological challenges, offering valuable guidance for future research.

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