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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 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.

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