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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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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 Rasio Keuangan terhadap Harga Saham: Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Arya, Duta; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3743

Abstract

This study will track the stock prices of consumer goods companies listed on the IDX and look at how financial ratios relate to those stock prices. Investors may see the relationship between the independent variables (share price) and the dependent variable (EPS, NPM, PER, and PBV) in this table. A causal associative design is the basis of the quantitative method employed. The IDX's publicly available stock price data and annual financial reports served as the secondary sources for this study's data. The purposive sampling process resulted in a sample size of twenty-four consumer products companies. Over the course of four years, a total of 96 observations were made. Our REM-based panel data regression analysis was conducted in EViews 13. It appears that stock prices and net profit margin (NPM) are positively and statistically significantly related, whereas earnings per share (EPS), price-to-book value (PBV), and PER are not. These findings suggest that when assessing a company's performance, investors in the consumer goods sector place a higher emphasis on net profitability than on market-based measures such as PER and PBV. Businesses and investors alike can benefit from the study's findings, which contribute to the expanding corpus of knowledge on financial management and provide practical advice for improving operational efficiency, sustaining stock price confidence, and making more informed investment decisions.
Governance and Government Subsidies as Drivers of Financial Performance: A Comparative Study of Three Strategic Indonesian Transportation SOEs (2014–2023) Nurmala, Nurmala; Haryanto, Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3833

Abstract

State-owned enterprises (SOEs) play a pivotal role in Indonesia’s transportation system, balancing financial sustainability with social service obligations. Their performance often relies on fiscal intervention and governance quality, raising concerns about the effectiveness of subsidies and oversight mechanisms. This study examines the effects of government subsidies, corporate governance, and board of commissioners’ meetings on the financial performance of three strategic Indonesian transportation SOEs: PT PELNI (Persero), PT ASDP (Persero), and PT KAI (Persero). Multiple linear regression was applied to secondary data from annual reports, using operating revenue, return on assets (ROA), and return on equity (ROE) as performance indicators. The findings show that government subsidies and corporate governance significantly enhance operating revenue, while their impact on profitability remains limited. Subsidies strengthen service capacity but reduce asset efficiency, whereas corporate governance improves accountability and operational consistency. Board meeting frequency has no significant effect, suggesting that effectiveness depends more on meeting quality than quantity. Overall, the financial performance of the examined SOEs is shaped by institutional mechanisms balancing public mandates and commercial objectives. This study integrates agency theory, stakeholder theory, and public economics to explain how fiscal support and governance interact to determine financial outcomes in an emerging economy.
The Role of Gender Diversity in Moderating the Impact of Intellectual Capital on the Performance of Islamic Banks Ridha, M. Arsyadi
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3879

Abstract

This study aims to analyze the effect of intellectual capital components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), on the performance of Islamic banks, as well as to examine the moderating role of gender diversity in Islamic banking governance. This study uses a quantitative design with a panel data approach, covering 14 Islamic commercial banks in Indonesia during the period 2017–2022, and analyzed using moderated regression analysis. The results show that HCE and CEE have a positive effect on Islamic bank performance, while SCE has a negative effect. Furthermore, gender diversity was found to moderate the relationship between intellectual capital and bank performance, with a positive moderating effect on the SCE–performance and CEE–performance relationships, but a negative moderating effect on the HCE–performance relationship. These findings indicate that gender diversity can strengthen governance effectiveness and financial efficiency, but the optimization of human capital is still influenced by organizational factors and cultural context. The policy implications of this study emphasize the importance of formulating governance strategies that not only encourage increased gender diversity at the board level but also ensure the alignment of roles and the effective utilization of intellectual capital in Islamic banking. The limitations of this study lie in the use of specific measures of intellectual capital and its focus on the context of Islamic banking in Indonesia. Therefore, further research is recommended to use alternative proxies and consider cross-country institutional factors.
Pengaruh Kepemilikan Keluarga, Karakteristik Dewan Komisaris, dan Kesibukan Komite Audit Terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 Wardhati, Nurul; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3903

Abstract

This study aims to analyze the effect of family ownership, board of commissioners’ characteristics, and audit committee busyness on audit report lag. The theoretical foundation of this research is based on agency theory and signaling theory. This research employs a causal study design with a quantitative approach. The sample was determined using a purposive sampling method, resulting in 92 companies from the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total of 276 observations. Data were analyzed using multiple linear regressions with the assistance of SPSS version 25. The finding indicate that family ownership, board size, and audit committee busyness have no significant effect on audit report lag. However, the proportion of independent commissioners, as one of the board characteristics, shows a significant influence on audit report lag.
Pengaruh Konservatisme Akuntansi, Intellectual Capital, dan Leverage terhadap Kinerja Keuangan: Studi pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Yalni, Nadia Putri; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3907

Abstract

This study aims to examine the effect of accounting conservatism, intellectual capital, and leverage on financial performance. This study is a quantitative study. The population used in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used purposive sampling, resulting in a sample of 86 companies. The data source in this study ware secondary data in the form of annual reports. The data analysis method used was multiple linear regression analysis. The results showed that accounting conservatism and leverage did not affect financial performance. Meanwhile, intellectual capital had a positive and significant effect on financial performance.
Pengaruh Penghindaran Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024 Saputri, Mustika Randhy; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3917

Abstract

This study examines the effect of corporate tax avoidance and capital structure on corporate value, with corporate governance serving as a moderating variable, in energy companies listed on the Indonesia Stock Exchange (IDX). All companies in the energy industry that are listed on IDX are part of research population. Using purposive sampling, 19 companies were selected based on their consistent publication of annual reports and absence of financial losses during the 2019–2024 period, resulting in 92 observations. IBM SPSS Statistics 27’s moderation regression analysis was used to examine the data. According to the results, corporate tax avoidance has no significant impact, while capital structure has a significant negative effect on corporate value. Furthermore, the relationship between corporate tax avoidance and corporate value is not moderated by corporate governance, but it does moderate the relationship between capital structure and corporate value. This study adds to the literature of empirical research already available on the factors that influence business value in developing nations, specifically in the energy industry of Indonesia. Practically, the findings provide guidance for corporate managers and policymakers in the energy sector to maintain an optimal debt to asset ratio, strengthen board independence, and ensure transparency in tax management. These measures are crucial for sustaining firm value, enhancing investor confidence, and promoting responsible financial governance in Indonesia’s energy industry.
Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi Generasi Z untuk Mengikuti Ujian CPA: Studi Empiris pada Mahasiswa S1 Akuntansi Generasi Z Universitas di Kota Padang Bunda, Intan Permata; Sari, Vita Fitria
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3935

Abstract

This study aims to examine the effects of attitude, reference group, and perceived behavioral control on the intention of Generation Z accounting students to take the Certified Public Accountant (CPA) Examination. This study employs a quantitative research method, with data collected through a Google Form questionnaire, involving 248 undergraduate accounting students from Andalas University, Universitas Negeri Padang, Universitas Putra Indonesia “YPTK” Padang, Universitas Bung Hatta, Universitas Muhammadiyah Sumatera Barat, Universitas Dharma Andalas, and Universitas Ekasakti. The respondents were selected using random sampling. The results indicate that attitude has a positive effect on the intention to take the CPA Examination, while reference group and perceived behavioral control do not have a significant effect. These findings suggest that the intention of Generation Z accounting students to pursue the CPA Examination is primarily driven by personal evaluation of the benefits and perceived importance of CPA certification, rather than social influence or beliefs regarding the ease or ability to access and complete the examination.
Driving Sustainable Growth through the Blue Economy: Empirical Evidence from Indonesia’s Transport and Logistics Companies Atikah, Mutia; Haryanto, Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3946

Abstract

The increasing awareness of environmental degradation has drawn significant attention to sustainable business practices; however, the blue economy concept remains underexplored despite its crucial role in maintaining oceanic balance and supporting national economic growth. This study aims to analyze the effect of blue economy implementation and corporate social responsibility on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative panel-data approach with secondary data from annual and sustainability reports, the study measures blue economy implementation through a disclosure index adapted from national sustainability frameworks, while financial performance is proxied by return on assets. The novelty of this research lies in focusing on the transportation and logistics sector, which plays a vital role in maritime-based economic growth but has received limited attention in sustainability accounting studies. The results indicate that blue economy implementation has a positive and significant influence on financial performance, suggesting that environmentally responsible practices enhance corporate accountability and stakeholder trust. Conversely, corporate social responsibility disclosure shows a negative yet significant relationship with financial performance, implying a short-term trade-off between social responsibility efforts and profitability. Firm size and leverage are found to be insignificant, while firm age exhibits a negative tendency toward profitability. These findings underscore the need for companies and regulators to strengthen blue economy practices as a long-term strategy for sustainable financial growth and to develop standardized blue economy disclosure frameworks for future research.
Dinamika Interaksi Auditor Manajemen dalam Pemanfaatan Informasi Akuntansi untuk Pengendalian Strategis Persediaan Aprila, Dandi; Surbakti, Lidya Primta; Biswan, Ali Tafriji
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4017

Abstract

Although inventory control and audit practices have received increasing attention in prior studies, research specifically examining how auditor–management interactions influence the strategic use of accounting information remains limited. This study explores how communication dynamics, interpretation processes, and organizational practices shape the utilization of audit information for strategic inventory control in a manufacturing company. A qualitative case study approach was employed involving eight participants selected through purposive sampling, consisting of internal auditors, warehouse personnel, and operational managers. Data were collected through in-depth interviews, observations during stock opname, and document analysis, and were analyzed using thematic analysis following the Miles–Huberman framework. The findings reveal that recurring inventory discrepancies stem not only from technical shortcomings but also from interpretive gaps between auditors and management, limited cross-functional dialogue, and the absence of mechanisms that elevate audit information to the strategic level. As a result, audit functions primarily as a diagnostic control rather than an interactive control, causing its insights to remain confined to operational correction instead of informing strategic decisions. The study contributes to the literature on strategic management accounting and audit-as-a-social-process by demonstrating that the strategic value of audit information depends on shared interpretation and interactive communication. It concludes that strengthening cross-functional dialogue, improving information integration, and fostering an open information culture are essential for enhancing the strategic role of audits. The study also offers avenues for future research on cultural and structural factors influencing the integration of audit information into organizational strategy.
Evolving Waqf Reporting Practices: Towards Comprehensive Integrated Reporting and Stakeholder Engagement Yuvitasari, Gusranti; Ihsan, Hidayatul; Dwiharyadi, Anda
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4234

Abstract

Accountability in waqf management is commonly demonstrated through financial reporting by nazhir to waqf stakeholders. While financial reporting plays a central role in ensuring accountability, it is often insufficient to capture the broader dimensions of waqf management, particularly in explaining performance outcomes, achievement of objectives, and social impacts. Moreover, differences in stakeholders’ levels of accounting literacy may create information gaps, limiting the effectiveness of financial reports as a communication tool. As a result, non-financial reporting is increasingly recognized as a necessary complement to financial reporting. This study aims to explore integrated reporting practices, encompassing both financial and non-financial dimensions, in relation to the sustainability of waqf entities. Stakeholder salience theory is employed as an analytical framework to examine how reporting practices respond to the information needs of different stakeholder groups. Adopting a qualitative and exploratory approach within an interpretive paradigm, data were collected through in-depth interviews and document analysis, and analyzed using thematic network analysis. he findings indicate that waqf institutions have begun to incorporate elements of integrated reporting by combining financial disclosures with non-financial information related to program activities and social impacts. However, these practices remain fragmented, as non-financial reporting components are not standardized and vary across waqf entities. This study contributes to the literature on waqf accountability and reporting by highlighting the emerging but incomplete nature of integrated reporting practices in the waqf context. Practically, the findings offer insights for nazhir and regulators in strengthening reporting practices to enhance transparency, accountability, and stakeholder understanding of waqf performance and impact.

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