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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 805 Documents
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Navigating the Challenges and Benefits of Sustainability Reporting: Lessons from SMEs Sakina Nusarifa Tantri
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4821

Abstract

The awareness of sustainability practices among SMEs has grown in many countries. However, there are issues in their abilities in reporting financial or nonfinancial performance related to sustainability, such as the lack of resources and capabilities to conquer the barriers in reporting, while there are many benefits can come along with sustainability reporting, such as transparency and accountability. This study conducts a structured literature review (SLR) to synthesize and evaluate the growing studies on sustainability reporting (SR) among small and medium enterprises (SMEs), focusing on the challenges and benefits in the implementations across countries. Based on 31 reviewed studies from reputable journals, published between 2009 and 2025, the review showed how SMEs across countries start to integrate sustainability reporting using technologies. Most of studies reveal that SR is beneficial in increasing transparency, accountability, stakeholder trust, operational efficiency, and innovation. The results indicated that SMEs still face the significant challenges such as financial, technical, and administrative barriers. Those burdens can hinder widespread adoption among SMEs. This literature review contributes to theories by integrating perspectives of implementing SR in SMEs. Furthermore, practically, this review highlights the importance of simplified and proportionate sustainability frameworks to enhance the opportunities of adopting SR in small firms.
Pengaruh Kinerja Environmental, Social dan Governance (ESG) terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Fairuz Salsabila; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3715

Abstract

This research is motivated by fluctuations in Indonesia's tax revenue achievement in the 2019-2023 period, which indicates a potential for suboptimal state revenue. One cause is the practice of tax aggressiveness carried out by companies, both through tax avoidance and tax evasion. Environmental, Social, and Governance (ESG) performance is seen as having the potential to suppress tax aggressiveness because it is related to transparency, accountability, and social responsibility. This study aims to analyze the effect of environmental, social, and governance performance on tax aggressiveness in financial sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The method used is quantitative with a causal approach. Secondary data were obtained from annual reports, sustainability reports, and the Refinitiv ESG Score. The sample was determined using a purposive sampling technique, resulting in 54 observations after removing outliers. The independent variable is measured by the ESG score, while tax aggressiveness is measured by the Effective Tax Rate (ETR). Data analysis used multiple linear regression with SPSS. The analysis results show that environmental performance (β = -0.003; p = 0.010) has a significant negative effect on tax aggressiveness. Social performance (β = 0.003; p = 0.054) and governance performance (β = 0.002; p = 0.124) do not significantly affect tax aggressiveness at the 5% significance level. This finding indicates that companies with better environmental performance tend to have lower levels of tax aggressiveness, while social performance and governance performance have not been shown to influence corporate tax behavior.
Pengaruh Green Accounting dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan Salsabila Asyura; Herlina Helmy
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3807

Abstract

This study aims to determine the effect of implementing green accounting and carbon emission disclosure on firm value. Green accounting is measured using the environmental cost ratio, carbon emission disclosure using the GRI content index, and firm value using Tobin’s Q. This research is causality research with a quantitative approach. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange through 2021-2024. Using the purposive sampling method, 39 companies were selected during 4 observation periods, so 156 samples were used in total. For conducting hypothesis testing, this study uses panel data regression analysis using EViews software version 12. Overall, the results of this study indicate that neither green accounting nor carbon emission disclosure affects firm value significantly.
Pengaruh Green Investment dan Eco-Efficiency terhadap Nilai Perusahaan Putri Febly Anggraini; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3942

Abstract

This study was motivated by the growing global demand for sustainable business practices. The purpose of this research is to examine the effect of green investment and eco-efficiency on firm value among industrials and basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. This study uses a quantitative approach with a causal method and panel data regression analysis through the Random Effect Model. Secondary data were collected from annual and sustainability reports of companies that met the research criteria. The novelty of this study lies in integrating both sustainability variables into one empirical model within high-emission sectors that have rarely been studied before. The results show that both green investment and eco-efficiency have no significant or simultaneous effect on firm value, although the direction of the relationship tends to be positive. This indicates that the Indonesian capital market has not fully recognized sustainability performance as a key factor in enhancing firm value. The study concludes that the implementation of green practices has not been optimally reflected in investor perceptions. Future research is recommended to include other variables such as profitability, environmental reputation, or corporate governance to explain the relationship more comprehensively.
Pengaruh CEO Financial Expertise dan CEO Tenure terhadap Earnings Management setelah Initial Public Offering Anna Marzuqah; Nelvirita Nelvirita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4546

Abstract

This study investigates the impact of Chief Executive Officer (CEO) financial expertise and CEO tenure on earnings management in non-financial companies conducting initial public offering in Indonesia during 2022–2024. The novelty of this study lies in examining three indicators of CEO financial expertise, namely educational background, work experience, and professional certification, with CEO tenure in companies undertaking initial public offering. This study uses a quantitative approach with secondary data. Earnings management is measured using discretionary accruals and analysed using multiple linear regression. The results show that a CEO’s educational background and CEO tenure have a negative and significant effect on earnings management. Meanwhile, work experience and professional certification do not have a significant effect. The study concludes that certain CEO characteristics can reduce earnings management during the initial public offering process. Future research is recommended to include additional governance variables and consider the role of the Chief Financial Officer (CFO) in influencing earnings management.
Pengaruh Tone pada Management Discussion and Analysis terhadap Real Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2022-2024 Muhammad Atha Adya; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4554

Abstract

The present research investigates the relationship between tone in Management Discussion and Analysis (MD&A) disclosures and real earnings management (REM) practices among energy firms listed on Bursa Efek Indonesia throughout the 2022–2024 fiscal period. A quantitative causal-associative research design is adopted, drawing on balanced panel data from 52 companies that produced 156 firm-year observations, selected via purposive sampling criteria. Tone is quantified using the Loughran-McDonald Financial Sentiment Dictionary, whereas REM is operationalized through the Roychowdhury (2006) framework across three distinct proxies: abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses. Estimation via the Random Effects Model applied to the panel dataset indicates that MD&A tone exerts no statistically significant influence on REM (p-value = 0.4425), resulting in the non-acceptance of the primary research hypothesis. Return on Assets (ROA) as a profitability measure demonstrates a significant negative association with REM. A robustness test employing an alternative tone measure derived from NVivo 15 sentiment analysis confirms the stability of these results. The findings advance the accounting literature by bridging textual disclosure analysis with financial reporting behavior within the Indonesian energy sector.
Pengaruh Keterbacaan Pengungkapan Manajemen Risiko terhadap Kinerja Perusahaan: Peran Komite Manajemen Risiko sebagai Variabel Moderasi Azizah Rifka; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4608

Abstract

This study aims to examine the effect of readability of risk management disclosure on firm performance and to test the moderating role of the risk management committee. This study is motivated by inconsistent findings in prior studies regarding the role of readability in influencing firm performance. The study is conducted on energy sector companies listed on the Indonesia Stock Exchange over the period 2020-2024. A total of 52 companies are selected, resulting in 260 firm-year observations using purposive sampling. Firm performance is measured using Tobin’s Q. Readability is measured using the Gunning Fog Index as the main proxy and supported by the Flesch Reading Ease and Flesch-Kincaid Grade Level. The data are analyzed using regression analysis with a moderating variable. The results show that readability does not have a significant effect on firm performance. The risk management committee is also not found to moderate the relationship between readability and firm performance. This study is limited to energy sector companies and the use of specific readability measures. Future research may include other industry sectors and apply broader measures of disclosure quality and governance variables.
Perspektif Trust terhadap Survei Kepuasan Layanan Direktorat Jenderal Pajak (DJP) Muthia Rachmawati; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4656

Abstract

This study aims to analyze the perceptions of individual taxpayers in Padang City toward the DJP Service Satisfaction Survey using the Trust in Government (TIG) framework. The research employs a qualitative method with a phenomenological approach. Data were collected through semi-structured interviews with 15 individual taxpayers consisting of employee taxpayers, freelance taxpayers, and business taxpayers. The results reveal that low trust is the predominant finding across all informants, with low trust code appearing in all 15 informants with 76 references far exceeding high trust which was only found in 5 informants with 12 references. Low trust is shaped by three interrelated factors: negative direct experiences with Account Representatives (AR), concerns over personal data security in digital surveys, and negative perceptions of DJP institutional integrity. Patterns of trust vary significantly across taxpayer categories: employee taxpayers tend to be neutral, freelance taxpayers experience anxiety over regulatory uncertainty, while business taxpayers demonstrate the lowest trust due to frequent confrontational interactions with AR. These findings indicate that the high satisfaction scores published by DJP may not reflect the actual perceptions of all taxpayers. For future researchers, it is recommended to expand the scope of the study to other regions and to employ mixed methods approaches to measure the relative contribution of each trust factor.
Pengaruh Pengungkapan Emisi Karbon, Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Devvy Rusli; Ahmad Naghib; Flourien Nurul Chusnah; Diana Supriati
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4660

Abstract

This study examines whether carbon emissions disclosure, green accounting affect corporate value, with profitability as a moderating variable. This study uses a descriptive quantitative applied multiple linear regression and moderated regression analysis (MRA) method executed by SPSS 24. This study population comprises public companies listed LQ45 Stock Index from 2022 to 2024. Employing a purposive sampling technique, 26 companies were selected, resulting in a total of 78 observations in this study. Annual report and sustainable report used are from the official Indonesia Stock Exchange (IDX) platform and corporate website from 2022 to 2024. The t-test result reveal that both carbon emission and green accounting exert a significant direct effect on corporate value. Furthermore, the MRA results that profitability fails to moderate the relationship between carbon emission disclosure and corporate value. Conversely, profitability significantly moderates the influence of green accounting on corporate value.
Model Fraud Hexagon dalam Mendeteksi Fraudulent Financial Reporting di Lingkungan BUMN Tirza Venisia Sinambela; Sri Rahayu; Riski Hernando
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4681

Abstract

This study aims to examine the effect of Fraud Hexagon Theory elements, namely stimulus/pressure, capability, collusion, opportunity, rationalization, and ego on fraudulent financial reporting in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative method with an associative approach and multiple linear regression analysis. The sample was determined using purposive sampling, resulting in 27 companies with a total of 162 observations. The results indicate that all independent variables simultaneously influence fraudulent financial reporting. Partially, stimulus/pressure and opportunity have a significant negative effect, while rationalization and ego have a significant positive effect on fraudulent financial reporting. Meanwhile, capability and collusion do not show a significant effect. These findings suggest that pressure and opportunity factors, along with rationalization and ego, play important roles in influencing the occurrence of fraudulent financial reporting.

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