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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 Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fathiyyah Fathiyyah; 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.v8i2.3010

Abstract

This study aims to analyze the influence of the company's financial performance, including good corporate governance, including managerial ownership, independent board of commissioners, board of directors, and corporate social responsibility. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample obtained using the purposive sampling method. The research sample obtained was 102 during the 3 year research period. The data analysis used in this study was panel data regression using E-views Software. The results of this study are that managerial ownership has a significant negative effect, independent board of commissioners does not have a positive effect, board of directors has a positive effect, and corporate social responsibility does not have a positive effect on the company's financial performance.
The Kemampuan Arus Kas Operasi dan Laba Memprediksi Arus Kas Masa Depan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Winda Pertiwi; Mayar Afriyanti
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.v8i2.3064

Abstract

Using data collected from the normal market in Indonesia, this research seeks to demonstrate the effect of operational cash flow and net profit on the cash flow of banking sub-sector enterprises in the future. A total of 35 financial institutions from the subsector were surveyed since they had comprehensive data pertaining to the research variables. For the years 2020–2023, the study data is available. In order to analyze the data, t-statistic testing and multiple linear regression are used. It is possible to forecast a bank's future cash flow from its current operational cash flow and net profit position, according to the findings of the hypothesis test. Therefore, this study may be used to prove its theory.
Pengaruh Karakteristik Risk Committee terhadap Financial Stability: Studi pada Bank Umum di Indonesia yang Terdaftar di Bursa Efek Indonesia Nabila Indah Azhari; 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.v8i2.3068

Abstract

This study aims to examine the effect of Risk Committee Characteristic on Finansial Stability (study on public banking companies in Indonesia listed on the Indonesia Stock Exchange for 2019-2023 period). The population of this research is public banking companies in Indonesia listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample was determined using purposive sampling technique and then resulted in 46 public banking companies as samples. The source of data in this research is secondary data from banking annual and GCG reports. Data analysis using multiple linier regression analysis, using the SPSS version 26 program. Finansial stability as the dependent variable are measured by z-score. The characteristics of the risk committee (RC) used in this research are the RC size, RC activity, RC expertise, and RC independence. This study is equipped with a control variable, namely bank size and leverage. The result showed that the characteristics of the risk committee and bank size has no effect on the finansial stability of public banking in Indonesia listed on the Indonesian Stock Exchange, mean while leverage has a positive effect on finansial stability of public banking listed on the Indonesia Stock Exchange.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak dengan Keberadaan Direksi Wanita Sebagai Variabel Moderasi Naufal Fachri Athalla; Charoline Cheisviyanny
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.v8i2.3441

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) on tax avoidance with the presence of female directors as a moderating variable. Using data from mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period, this study was analyzed using moderated regression. The results show that closing CSR has an effect on tax avoidance, and the presence of female directors can strengthen this relationship in suppressing tax avoidance practices. CSR and the presence of female directors play an important role in improving corporate tax compliance. Further research is recommended to add other variables such as good corporate governance or company size, as well as expanding the sector and research period.
Pengaruh Efektivitas Pengelolaan Sumber Daya, Akuntabilitas Kinerja, dan Komitmen Organisasi terhadap Kinerja Manajerial: Studi Empiris pada Sekretariat Daerah Provinsi Sumatera Barat Abdul Aziz; 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.v8i2.3454

Abstract

This study investigates the effect of resource management effectiveness, performance accountability, and organizational commitment on managerial performance within the Regional Secretariat of West Sumatra Province. Grounded in Goal Setting Theory, the research adopts a quantitative approach using a census method involving 45 echelon III and IV structural officials as respondents. Data were collected through online questionnaires and analyzed using multiple linear regression. The results indicate that while performance accountability and organizational commitment positively and significantly influence managerial performance, the effectiveness of resource management exerts a significant negative effect. These findings suggest that overly rigid resource efficiency may hinder managerial flexibility and performance. This study contributes to the public management literature by integrating goal-oriented theoretical frameworks into bureaucratic contexts and offers evidence-based insights for regional government performance reform.
Pengaruh Family Ownership dan Karakteristik Dewan Komisaris terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Fadhila Azzahara; Efrizal Sofyan
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.v8i2.3495

Abstract

The objective of this is to examine the effect of family ownership, board size, independent commissioners, and board meeting frequency on audit report lag. Annual reports of non-primary consumer goods companies registered on the Indonesia Stock Exchange between 2021 and 2023 provided secondary data. Purposive sampling was used to collect data, with a total sample of 93. Multiple linear regression analysis was employed to test the hypothesis. The study found that the implementation of board size has a significant negative effect on audit report lag, while family ownership, independent commissioners, and board meeting frequency have no significant effect on audit report lag.
Pengaruh Technology Readiness dan AI Literacy terhadap Kesiapan Mahasiswa Akuntansi Bekerja Berdampingan dengan AI Rifaldo Rifaldo; Dewi Pebriyani
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.v8i2.3502

Abstract

This study aims to examine the influence of Technology Readiness and AI Literacy on the readiness of accounting students to work alongside artificial intelligence (AI), using the Technology Acceptance Model (TAM) approach. The population in this study consists of accounting students who enrolled in 2022 from six universities in Padang City, with a sample size of 252 respondents selected using purposive sampling. In testing the hypotheses, this study employed multiple regression analysis and conducted tests using SPSS 25 software. The results of the study indicate that Technology Readiness and AI Literacy have a positive and significant influence on accounting students' readiness to work alongside AI.
Hubungan Financial Expert CEO dengan Earnings Management saat Perusahaan Melakukan Aksi Korporasi Initial Public Offerings: Studi Kasus Perusahaan Nonkeuangan yang IPO Tahun 2021-2023 Fitri Takbirani; 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.v8i2.3528

Abstract

This study examines the effect of CEO financial expertise on earnings management in non-financial firms conducting Initial Public Offerings (IPOs) in Indonesia between 2021 and 2023. CEO financial expertise is measured based on educational background and professional experience in the financial sector. Using multiple regression analysis on a sample of 141 firms, this study analyzes the relationship between CEO expertise and both accrual-based earnings management (AEM) and real earnings management (REM).The results show that AEM and REM decrease after the IPO, indicating that earnings management practices are more aggressive during the IPO period. However, CEO financial expertise has no significant effect on either AEM or REM. These findings suggest that financial knowledge alone is insufficient to curb opportunistic reporting behavior in the IPO context. Future research is recommended to explore corporate governance mechanisms as moderating factors in understanding the role of CEO expertise.
Pengaruh Literasi Keuangan dan Informasi Akuntansi terhadap Pengambilan Keputusan Investasi di Pasar Modal dengan Overconfidence sebagai Variabel Moderasi: Studi Kasus Generasi Z di Sumatera Barat Muhammad Fauzan; 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.v8i2.3541

Abstract

This study investigates the influence of financial literacy and accounting information on investment decision-making among Generation Z in Indonesia’s capital market, with overconfidence as a moderating variable. The research aims to explain how financial understanding and the ability to interpret accounting data affect rational investment choices in a demographic known for high digital engagement and participation in financial activities. Using a quantitative method with an associative approach, data were collected from 190 respondents in West Sumatra through a structured questionnaire. The analysis was conducted using structural equation modeling. A key novelty of this research lies in the inclusion of accounting information as an independent variable alongside financial literacy, while testing overconfidence as a moderating variable—offering a different framework from previous studies that generally focus on direct relationships. The findings reveal that financial literacy and accounting information each have a significant positive influence on investment decisions. However, overconfidence did not moderate the relationship between these independent variables and investment decisions. These results suggest that while Generation Z investors possess sufficient knowledge and access to financial information, their psychological biases may not significantly alter their investment choices. The study concludes that financial education and transparency in accounting data are critical in shaping investment behavior. Future research is recommended to explore other psychological or behavioral moderators beyond overconfidence, as well as to expand the demographic and geographical scope to enhance generalizability.
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2020-2023 Najwa Rani Angel; 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.v8i2.3545

Abstract

This research examines the influence of capital structure and dividend policy on firms’ financial performance. A quantitative approach with a causal research design was employed in this study. The population consisted of non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample was determined through purposive sampling, resulting in 40 companies with 120 observational data points. The research utilized secondary data obtained from the published annual reports of the companies. Financial performance was measured using ROA, while capital structure was proxied by the Debt-to-Equity Ratio (DER) and dividend policy was measured using the Dividend Payout Ratio (DPR). The findings indicate that capitali. structure negatively influences financial performance, whereas dividend policy positively affects financial performance.

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