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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 Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia Apriliany, Vivi; Pebriyani, Dewi
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.v7i4.3470

Abstract

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public accounting firms in Indonesia). The population in this study was all external auditors working at Public Accounting Firms (KAP) in Indonesia registered with the Indonesian Institute of Certified Public Accountants. The sampling technique used simple random sampling. The sample size was determined using the Lemeshow formula. The total sample size in this study was 121 external auditors. This research is quantitative. The data source in this study was primary data distributed by questionnaires to external auditors through the LinkedIn platform. Data analysis used multiple linear regression. The results of this study indicate that key audit matters (KAM) disclosure and auditor competence have a positive and significant effect on audit quality.
Pengaruh Karakterisik Komite Audit terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan Tahun 2021-2024 Maulidia, Vina; Pebriyani, Dewi
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.v7i4.3471

Abstract

This study aims to examine the effect of audit committee size, audit committee independence, and audit committee meeting frequency on audit report lag. The population in this study was mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The research sample was determined using a purposive sampling method, with a sample size of 172 companies. The data used were secondary data from the companies' annual reports. The analytical method used was multiple linear regression analysis. The results showed that audit committee size had a positive effect on audit report lag, while audit committee independence and audit committee meeting frequency did not.
Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia Agati, Allifvia; 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.v7i4.3482

Abstract

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Audit committee effectiveness is measured by the number of committee members and the frequency of audit committee meetings, while firm size is proxied by total assets. The study adopts a quantitative approach using panel data regression analysis, with purposive sampling applied to select 50 companies. CRD data were obtained through content analysis of annual reports based on risk classification, using a sentence-level disclosure scoring system across six main risk categories (financial risk, operations risk, empowerment risk, information processing and technology risk, integrity risk, and strategic risk). The results indicate that audit committee size and frequency of audit committee meetings have a significant positive effect on CRD, whereas the firm size does not show a significant influence. These findings support the agency theory by highlighting the important of strong corporate governance structure, particularly effectiveness audit committee and firm size scale to enhanced risk transparency. This study provides important implications for corporate management, investors, and regulators to promoting better risk disclosure practices in the non-financial sector in Indonesia.
Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi Mahclania, Arini; 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.v7i4.3493

Abstract

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these risks affect corporate performance, with Enterprise Risk Management (ERM) being one of the indicators affected. This study aims to evaluate the impact of Environmental, Social, and Governance (ESG) risks on ERM, with family ownership as a moderating variable in companies listed on the Indonesia Stock Exchange in 2024. This is a quantitative study. The study population includes companies listed on the Indonesia Stock Exchange. Using purposive sampling and secondary data sourced from IDX and Morningstar Sustainalytics, accessed via www.idx.co.id. The required data includes ESG risk scores and ERM-related disclosures. Hypothesis testing was conducted using moderation regression analysis with IBM SPSS 26t. The results indicate that ESG risk does not have a significant direct effect on ERM. However, family ownership significantly moderates the relationship between ESG risk and ERM.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi: Studi Empris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Faridzan, Muhammad Nadhif; Fitra, Halkadri
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.v7i4.3497

Abstract

The large number of companies with below-standard firm values indicates a lack of investor confidence in mining companies in recent years. Meanwhile, during the same period, companies were also required to report a sustainability report based on the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. This study aims to determine the effect of sustainability reporting on firm value with financial performance as a mediating variable, conducted on mining companies in the period 2021–2024. This research is a quantitative study using secondary data, with 87 mining company samples after outlier removal, which were then processed using the SmartPLS 4 application. The results show that sustainability reporting does not have a significant effect on firm value, while financial performance cannot mediate the relationship between sustainability reporting and firm value. It is suggested that future research increase the number of samples, consider adding other independent variables that may significantly affect firm value, and modify or complement the measurements of financial performance and firm value with alternative indicators.
Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan Azizah, Dyana Nur; 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.v7i4.3511

Abstract

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of financial reporting fraud among manufacturing entities listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 timeframe. Fraudulent behavior in financial statement preparation is considered a critical issue, as it undermines investor trust and poses risks to various stakeholders. A quantitative approach is adopted, applying an associative research design. The data employed in this research are secondary in nature, obtained from the annual financial disclosures of the firms under study. The analysis is conducted using logistic regression. The results indicate that (1) the audit committee has no statistically meaningful effect on financial reporting fraud, (2) firm size is inversely and significantly associated with the likelihood of fraudulent reporting, and (3) leverage does not exert a significant influence. These insights highlight that firm size may serve as a deterrent to fraud, whereas audit committees and leverage require further reinforcement in function and oversight to effectively minimize the risk of misreporting.
Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024 Afrian, Muhammad; Nelvirita, Nelvirita
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.v7i4.3513

Abstract

This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of internet financial reporting (IFR) on local government websites. This is a causative research study. The population and sample consist of the financial reports of regency and city governments in Indonesia for the year 2024. The sampling technique used is purposive sampling. The type of data employed is secondary data. Data collection was conducted through documentation methods by collecting local government financial reports and reviewing each local government’s official website. The data analysis method used is multiple regression analysis, with internet financial reporting as the dependent variable and audit opinion, type of local government, administrative age, and regional wealth as independent variables. The results of the study indicate that audit opinion, type of local government, and administrative age do not have a significant effect on the practice of internet financial reporting on local government websites, whereas regional wealth has a negative effect on the practice of internet financial reporting.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Maisyarah, Siti; Nelvirita, Nelvirita
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.v7i4.3529

Abstract

This study examining the relationship between financial statement fraud and factors such as industry characteristics, auditor turnover, director turnover, the frequency of CEO pictures, and government programs is the overarching goal of this research. In order to test the hypothesis and look at how the variables were related, this study used quantitative approaches. Used information is secondary data collected from 2020–2023 annual reports of state-owned companies traded on the IDX in Indonesia. Over the course of four years, 96 observations were derived from this study's purposive sample strategy, which included 24 organizations. This study uses logistic regression. The research found that CEO photos reduce financial statement falsification. Industry traits, government activity, auditor turnover, director changes, and financial goals do not affect financial statement fraud.
Pengaruh Fee Audit, Spesialisasi Auditor, dan Workload terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Fitri, Novita Sabilia; Pebriyani, Dewi
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.v7i4.3532

Abstract

This research aimed to examine the effect of audit fee, auditor specialization, and workload on audit quality. The population in this research includes all financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024. The sampling technique used was purposive sampling. Audit quality was proxied by discretionary accruals. The total sample consisted of selected financial companies that met the criteria. The analysis method used in this research was multiple linear regression. The results showed that audit fee had a negative effect on audit quality. Auditor specialization had no significant effect on audit quality. Workload also had no significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in the period 2022–2024.
Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024 Putri, Selfi Andina; Pebriyani, Dewi
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.v7i4.3550

Abstract

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used is quantitative research with secondary data, in the form of financial reports, annual reports, and sustainability reports obtained from the official website of the Indonesia Stock Exchange. The population used consists of companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sampling method used is purposive sampling, resulting in 220 samples comprising 44 companies. Data analysis techniques utilize panel data regression analysis using Eviews 12 software. The research findings indicate that carbon emission disclosure, eco-efficiency, and environmental costs do not influence firm value.

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