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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 775 Documents
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Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Modal Intelektual Hijau dan Kepemilikan Institusional terhadap Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan dan Material Dasar yang Terdaftar di BEI Periode 2022 – 2024 Pratama, Rahmadyan Putra; Negara, Hari Kusuma Satria
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.v8i1.4252

Abstract

This study aims to obtain empirical evidence on the effect of environmental costs, environmental performance, green intellectual capital, and institutional ownership on carbon emission disclosure. The population of this study consists of mining and basic material companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employs secondary data and uses purposive sampling, resulting in a total sample of 47 companies with 141 firm-year observations. Panel data analysis is applied to examine the proposed relationships. The results indicate that environmental costs, environmental performance, and green intellectual capital have a positive and significant effect on carbon emission disclosure. Meanwhile, institutional ownership has a significant negative effect on carbon emission disclosure. This study contributes to the carbon emission disclosure literature by providing empirical evidence from mining and basic material companies in Indonesia, while also enriching the application of legitimacy and stakeholder theories in explaining corporate environmental disclosure practices.
Memotret Tata Kelola Masjid: Studi Kasus pada Masjid Agung Nurul Iman dan Masjid Taqwa Muhammadiyah Sumatera Barat Ilahia, Nesi; Ihsan, Hidayatul; Atsarina, Alyani
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.v8i1.4302

Abstract

Mosques are not merely places of worship but also serve as social institutions that need professional and accountable management of their financial and organizational resources. As most of the resources come from congregational donations, applying Good Mosque Governance becomes crucial to maintain transparency, accountability, responsibility, independence, and fairness. This study explores the implementation of Good Mosque Governance principles at Nurul Iman Grand Mosque and Muhammadiyah Taqwa Mosque in West Sumatra. A qualitative case study approach was used, guided by Stewardship Theory. Findings indicate that both mosques have generally applied the principles of good governance, though some managerial and documentation challenges still exist. The findings further show that the implementation of these principles is associated with more structured management practices, clearer financial accountability, and higher levels of perceived trust among congregants. Future studies are encouraged to explore broader models of mosque governance that integrate digital transparency and inter-organizational collaboration.
Exploring Key Factors Influencing Digital Payment Continuance: Digital Financial Literacy, Security Behavior and UTAUT Ananta, Dinda Dwi; Juita, Verni
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.v8i1.4318

Abstract

The rapid growth of digital payment adoption has been accompanied by increasing concerns over transaction security risks, which can lead to both financial and non-financial losses for users. Addressing this issue, the present study investigates the determinants of continuance intention in digital payment usage, emphasizing the roles of digital financial literacy (DFL), online security behaviour (OSB), and the constructs from the Unified Theory of Acceptance and Use of Technology (UTAUT). Using a quantitative research design, data were collected from 449 digital payment users using snowball sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that online security behaviour, performance expectancy, social influence, and facilitating conditions have a significant positive effect on users’ intention to continue using digital payment services. These findings highlight the importance of user capabilities and perceptions in ensuring the sustainable adoption of digital financial services.
Pengaruh Company Size, Financial Distress, dan Financial Risk terhadap Financial Reporting Integrity: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Nurhidayah, Sabilla Putri; Buchori, Willa Putri Malinda
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.v8i1.2667

Abstract

This study aimed to provide empirical evidence on the effect of company size, financial distress, and financial risk on the integrity of financial reports in manufacturing companies listed on the Indonesia Stocks Exchange from 2019 to 2023. This study employed a quantitative descriptive approach, utilizing secondary data in the form of annual reports. The research subjects comprised manufacturing companies listed on the Indonesias Stocke Exchange. A purposive sampling technique was applied, resulting in a dataset of 199. Data analysis methods included observation techniques, descriptive statistics, classical assumption testing, and multiple linear regression analysis. The findings of this study indicated that company size had a positive and significant effect on the integrity of financial statements. This effect was shown by a t-test significances value of 0.035 at the 0.05 significances level. In contrast, the financial distress variable showed a t-test significance value of 0.058 at the 0.05 significance level. The financial risk variable demonstrated a t-test significance value of 0.308 at the 0.05 significance level. These results suggest that while company size affects the reliability of financial reporting, financial distress and financial risk do not have a significant impact. It is recommended that companies use these findings as evaluation material to enhance the accuracy and integrity of their financial reports.
Pengaruh Profitabilitas, Investment Opportunity Set dan Risiko Audit terhadap Audit Report Lag pada Perusahaan Perbankan Koja, Rukmana; Nelvirita, Nelvirita
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.v8i1.3617

Abstract

This study investigates the effect of profitability, Investment Opportunity Set (IOS), and audit risk on Audit Report Lag (ARL) among banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample includes 39 banks, yielding a total of 117 observations. Secondary data were extracted from audited financial statements. ARL was measured as the number of days from the fiscal year-end to the auditor’s report issuance. Profitability was proxied by Return on Assets (ROA), IOS by the market-to-book value of equity (MVEBVE) ratio, and audit risk using trend-percentage analysis of revenues and expenses. Analysis was conducted using panel data regression, employing the Random Effects Model. Results show that individually, profitability (p = 0.1048), IOS (p = 0.5280), and audit risk (p = 0.2876) do not have a statistically significant effect on ARL. Simultaneously, the three variables also do not significantly affect ARL (Prob(F) = 0.1852), with an R² of 0.016, indicating that the model explains only a minimal portion of ARL variance. These findings suggest the need to consider other determinants, such as audit complexity, board governance quality, audit firm size, or regulatory factors in reducing audit report delays in the banking sector.
Pengaruh Pengungkapan Risiko dan Tata Kelola Perusahaan terhadap Nilai Perusahaan Zahra Nabila; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2372

Abstract

This research aims to analyze the influence of corporate risk disclosure and good corporate governance on firm value. This research is causality research with a quantitative approach. The data in the research are company annual reports obtained from Indonesian Stock Exchange website and the websites of the companies studied. This research used a purposive sampling technique and obtained 210 samples consisting of 70 financial sector companies in 2020-2022. In testing the research hypothesis, this research used the panel data regression analysis method. The results of this research indicate that corporate risk disclosure has no effect on firm value. Then, good corporate governance as proxied by audit committee size, board of commissioners size, and gender diversity also have no effect on firm value.
Pengaruh ESG Risk Rating dan Kinerja Keuangan terhadap Stock Return: Studi Empiris terhadap Perusahaan yang Terdaftar pada Bursa Efek Indonesia dalam Indeks IDX ESG Leaders Afifi Putri; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2594

Abstract

This study aims to determine the effect of ESG Risk Rating and financial performance on Stock Return. This study uses a sample of companies listed on the IDX ESG Leaders index from 2020-2023. The sampling technique uses is purposive sampling. The analysis technique used is in the form of multiple linear analysis and processed using SPSS ver 26, with ESG Risk Rating and financial performance as the independent variable and Stock Return as a dependent variable the result show that ESG Risk Rating and financial performance that measure by ROA has a positive and significant effect on Stock Return. while financial performance that measure by EPS do not have an effect.
Pengaruh Risiko Audit, Time Budget Pressure dan Rotasi KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Zikra Ilhamullah; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2654

Abstract

The purpose of this study is to examine how audit risk, time budget pressure, and audit firm rotation affect audit quality. This study uses a quantitative method. The company's annual report, taken from the Indonesia Stock Exchange website and the intended company, serves as the source of research data. Using a purposive sampling technique, this study collected 174 samples between 2020 and 2022 from 58 financial companies. This study uses logistic regression analysis to test the hypothesis. The research findings indicate that time budget pressure has an effect on audit quality, while audit risk and audit firm rotation have no effect on audit quality.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Daerah dan Belanja Daerah terhadap Internet Financial Reporting: Studi Empiris pada Kabupaten dan Kota di Pulau Sumatera Amelia Omily; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2785

Abstract

This research aims to determine the influence of regional goverment size, regional wealth and regional spending on internet financial reporting. The population in this research are districts/cities on the island of Sumatera for the 2023 fiscal year using SPSS 24. This type of research uses a quantitative approach to test the relationship between the dependent variable and the independent variable . This research uses secondary data with a simple of 61 samples taken using the Slovin formula. Data analysis in this research uses multiple linear regression analysis to test the hypothesis. The results of this research show that regional wealth has a significant positive effect on internet financial reporting, while goverment size and regional spending do not have a significant effect on internet financial reporting.
Pengaruh Struktur Modal, Ukuran Perusahaan, Inflasi, dan Suku Bunga terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Nurul Hidayah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.2983

Abstract

Inflation, interest rates, firm size, and capital structure are the variables that this research intends to analyze. Quantitative research with an emphasis on causation characterizes this investigation. Companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing Industry during 2021–2023 make up the population of this study. A purposive sampling technique was used to determine the sample, and 75 companies were obtained as samples. Multiple regression analysis in SPSS 20 was the statistical method employed in this research. Return on Assets (ROA) is a metric used to calculate financial performance. To account for the present macroeconomic dynamics, this study adds something new by substituting inflation and interest rates for liquidity and sales growth, two variables that have been utilized in earlier research. Results from this study's simultaneous testing demonstrate that independent variables have an effect on the dependent variable at the same time. Having said that, there is a partial positive impact on financial performance from two of the four independent variable measurements capital structure and company size and a partial negative effect from inflation and interest rate variables.

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