Jurnal Eksplorasi Akuntansi (JEA)
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.
Articles
715 Documents
<![CDATA[Pengaruh Kapitalisasi Pasar Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Oktavila Oktavila]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.136
<![CDATA[The purpose of the research is to know the market capitalization, and the good corporate governance that is proxied by the institutional ownership, the audit committe, and the commissioner size. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 63 manufacturing companies listed on the indonesia Stock Exchange in 2015-2017. The analysis used in this multiple linear regression analysis. The results showed that the market capitalization and commissioner size had a significant positive effect on corporate social responsibility disclosure, while the audit committe has a positive and insignificant effect on corporate social responsibility disclosure, and institutional ownership has significant negative effect on corporate social responsibility disclosure.]]>
<![CDATA[Pengaruh Employee Stock Option Program (ESOP) Terhadap Kinerja Perusahaan ]]>
<![CDATA[Rahmi Rahmi]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.137
<![CDATA[This study aims to analyze the influence in the form of increasing the performance of the company with the ESOP and to test the differences in performance before and after the application of the Employee Stock Option Program (ESOP). This research is classified as descriptive analysis research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. With the purposive sampling method, there were 17 companies as the research sample for descriptive analysis and 11 companies for the paired sample test because the data did not pass the normality test so that the Wilcoxon test was used as an alternative to the paired sample test. The company's performance variables are measured using Return On Equity (ROE), while the test variables are different measured by Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth, Debt To Equity Ratio (DER). The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis and Wilcoxon test. The results of this study indicate that an increase in corporate performance shows fluctuating performance results with the ESOP, while differences in company performance before and after ESOP indicate that there are no differences in ROA, NPM, Sales Growth before and after ESOP, there are differences in DER before and after ESOP]]>
<![CDATA[Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual ]]>
<![CDATA[Yuni Fatma]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.138
<![CDATA[This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.]]>
<![CDATA[Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR ]]>
<![CDATA[Zuwitha Marshela Sri Wahyuni]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.139
<![CDATA[This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.]]>
<![CDATA[Analisis Pengaruh Mekanisme Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Agnes Dwi Santia]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.140
<![CDATA[This research aims to provide empirically the effect of corporate governance mechanism and audit tenure to the integrity of financial statements. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Integrity of financial statements variables are measure by market book ratio using. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company website and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicates that only audit committees has significant influence to increasing integrity of financial statement. But managerial ownership, independen directors and audit tenure don’t influence on the integrity of financial statement]]>
<![CDATA[Pengaruh Growth Opportunity, Net Working Capital, Cash Conversion Cycle Dan Dividend Payout Terhadap Cash Holding ]]>
<![CDATA[Endah Ayu Wulandari]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.141
<![CDATA[This study aims to determine the effect of Growth Opportunity, Net Working Capital, Cash Conversion Cycle and Dividend Payout on Cash Holding property and real estate companies listed on the Indonesia Stock Exchange. The research period used is the period 2014-2017. The design of this study is causal associative research. The sample in this study was obtained by purposive sampling method. Based on the existing criteria, 42 companies were included in the study sample. The data used is secondary data. The data analysis technique used is panel regression analysis. The results showed that Growth Opportunity and Dividend Payout had no significant effect on Cash Holding. Meanwhile, Net Working Capital and Cash Conversion Cycle have a significant effect on Cash Holding. The ability of independent variables to explain the dependent variable is 10.89% and 89.11% is explained by other variables outside of this study.]]>
<![CDATA[Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah ]]>
<![CDATA[Arief Kurniawan]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.142
<![CDATA[The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis models were performed with Eviews10. Results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while fiscal stress and both of budget variances (revenue variance and expenditure variance) does not significantly effect to budget expenditure change on local government (districts/cities) in West Sumatera period of 2013-2017.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang ]]>
<![CDATA[Rexy Anugerah Pratama]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.143
<![CDATA[This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.]]>
<![CDATA[Perilaku Manajemen Laba Berdasarkan Siklus Hidup Perusahaan ]]>
<![CDATA[Chyntya Lisnawati]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.144
<![CDATA[This study aims to examine earnings management behavior is based on the company life cycle. This study is classified as comparative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 61 companies as the research’s sample. Earning managements is measured through accrual earnings management and real earning management. Company life cycle is measured using the company cash flow. The type of data used is secondary data obtained from www.idx.co.id and used is descriptive analysis. The results of this study indicate that:1) company in the start up, growth, mature and decline stages tend to use real earning management, 2)there is no decrease in earnings management as the life cycle changes from start up, growth, mature and decline stages]]>
<![CDATA[Pengaruh Bagi Hasil, Kelompok Acuan, Kepercayaan Dan Budaya Terhadap Minat Menjadi Nasabah Bank Syariah ]]>
<![CDATA[Gicella Fanny Andriani1]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24036/jea.v1i3.145
<![CDATA[This research aims to determine whether profit sharing, reference groups, beliefs and culture have a significant influence on the interest in being a customer of Islamic banks partially or simultaneously. A total of 95 questionnaires were returned with complete and processed conditions. By using multiple regression techniques, the results of the study show that profit sharing and reference groups do not affect the interest in becoming a customer of Islamic banks. Trust has a positive influence on the interest in becoming a customer of Islamic banks. The higher the level of trust in the bank, the higher the customer will invest funds in the bank. In addition, the culture has a positive influence on the interest of being a customer of Islamic banks, the stronger a person's culture, the interest in becoming a customer of Islamic banks will increase..]]>
