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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 715 Documents
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Pengaruh Intellectual Capital Disclosure Dan Leverage Terhadap Cost Of Equity Capital Gita Septiani; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.146

Abstract

This study aims to examine and find empirical evidence regarding the effect of intellectual capital (and its three aspects : human capital, relational capital & structural capital) disclosure and leverage on cost of equity capital.The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 39property and real estate sector companies that will be used as research samples. The data analysis method used is pooled regression analysis. The results showed that intellectual capital disclosure and its three aspects don’t have significant negative effect on cost of equity capital and leverage does not have a significant positive effect on cost of equity capital in property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017
Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Fraud Orderan Pada Jasa Transportasi Berbasis Online Go-Jek Di Kota Padang Jana Haniful Khair; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.147

Abstract

This study is to study the effect of internal control and individual morality on fraudulent transportation orders based online at PT. Go-Jek, City of Padang. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is a car and motorcycle driver, PT. Go-Jek in Padang City. The purposive sampling technique of sampling and a sample of 150 respondents. Data analysis technique is data quality test, classic assumption test and hypothesis test consisting of multiple linear regression tests using SPSS 23.0 for Windows. The results of this study indicate that internal control and individual morality have a negative and significant influence on order fraud
Kualitas Akrual Memoderasi Earnings Opacity Terhadap Biaya Ekuitas Liza Andriani; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.148

Abstract

This study aims to examine the effect of earnings opacity on the cost of equity with accrual quality as a moderating variable. This studyuses two measures for earnings opacity which are earnings aggressiveness and earnings smoothing. Number of sampleis 40 manufacturing companies that distribute dividend periods 2015-2017. The method of analysis using interaction moderation regression.The results of this study showed that accrual quality strengthen the relationship between earnings aggressiveness and cost of equity. Accrual quality also weaken the relationship between earnings smoothing and cost of equity. Earnings aggressiveness has positive and significant effect on cost of equity. Earnings smoothing has positive but not significant effect on cost of equity.
Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela Ridwan Ridwan; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.149

Abstract

This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.
Pengaruh Investment Opportunity Set (IOS), Kebijakan Dividen, Dan Opportunistic Behavior Terhadap Nilai Perusahaan Rika Amanda Amanda Putri; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.150

Abstract

The purposeof this study was to examine the effect of Investement Opportunity Set (IOS), dividend policy, and opportunistic behavior on firm value at Manufacturing Companies listed on Stock Exchange in 2015-2018. This study used secondary data from the company’s annual report. The samplimg method in this study used purposive sampling, the final sample obtained was 29 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study used multiple linear regression analysis. The results showed that the Investment Opportunity Set (IOS) used price proxy (MBVE) and investment proxy (CAPBVA) have a significant positive effect on firm value, while the dividen policy and opportunistic behavior have a negative effect on firm value but not significant.
Analisis Perbandingan Efisiensi, Kualitas Aset, Dan Stabilitas Bank Umum Konvensional Dan Bank Umum Syariah Yang Melakukan Pemisahan (Spin-Off) Di Indonesia Periode Tahun 2013-2017 Uswatun Hasanah; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.151

Abstract

This research aims to compare the efficiency, asset quality, and stability of Islamic banks that do spin-off and conventional banks in Indonesia from 2013 until 2017. The variables used are overhead cost and cost income ratio as efficiency proxy, the loan loss reserves is a proxy of asset quality, and return on asset and equity to asset ratio are proxy of stability. The sampling technique is total sampling. The population in this study amounted to 22 banks. The statistics test used are descriptive statistic, Mann Whitney test, and Independent Sample t-Test. The results showed that there were no significant differences in efficiency and asset quality, but stability was significant difference from 2013-2017.
Pengaruh Good Government Governance Dan Ukuran Legislatif Terhadap Kinerja Pemerintah Daerah Vegy Gustianra; Vanica Serly
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.152

Abstract

The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of the districs parliament, and also local government performance measured by three proxies, the GDP per capita, Poverty Rates, Independence Ratios, Economic Growth and unemployment rate. The study is conducted in 33 district in Indonesia on 2014. The results show that two is no significant effect of good government governance on local government performance by proxy ofIndependence Ratios and Economic Growth. One is no significant effect on the size of the legislative on the performance of local government by proxy of economic growth. one is significant impact on the size of the legislative on the performance of local government by proxy of Independence Ratiosand three model of studi good government governance and the size of the legislative on the performance of local government by proxy of GDP per capita, Poverty Rates,unemployment rate.
Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa Melisa Eka Sari; Fefri Indra Arza; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.154

Abstract

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.
Pengaruh Daya Saing, Gender, Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Yozi Andayani; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.155

Abstract

Academic fraud is something that has a devastating effect on students just for a satisfying outcome. So they forget the purpose of the actual education itself. There are factors that encourage someone to commit fraud found in the theory of diamond fraud developed by Cressey (1953), namely pressure, opportunity, rationalization and ability. In the research there are new factors that might influence academic fraud namely competitiveness. Unlike the previous research, in this study using competitiveness and gender variables. Where this competitiveness is one of the factors to encourage someone to commit academic fraud, because the competitiveness of individuals in getting the best value is very stimulating the individual to do what is desired by utilizing the situation and capabilities. The purpose of this study was to determine the cause of someone doing academic fraud. From the results of the research that has been done, it is known that what affects the occurrence of fraud in the academy is opportunity and also gender differences.
Pengaruh Kurs, Inflasi, Dana Pihak Ketiga (DPK), Pendapatan Bank, Capital Adequecy Ratio (CAR), Dan Non Performing Financing (NPF) Terhadap Tingkat Pengguliran Dana Bank Umum Syariah Non Devisa Periode 2014-2018 Lisa Marlina JN; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.156

Abstract

This reseach aims to obtain empirical evidence of the effect of Exchange Rate, Inflation, Third Party Funds (TPF), Bank Revenues, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) on Fund Revolving Levels in Non-Foreign Islamic Commercial Banks in Indonesia for the period 2014-2018. Data is obtained from quarterly financial reports taken from the website of each Non-Foreign Exchange Islamic Bank. The dependent variable in this study is the Fund Revolving Levels and the independent variables are the Effect of Exchange Rate, Inflation, Third Party Funds (DPK), Bank Revenues, Capital Adequecy Ratio (CAR), and Non Performing Financing (NPF). The result of this study is that the exchange rate has a positive and not significant effect on the Fund Revolving Levels of sharia bank. The inflation has a positive and significant effect on the Fund Revolving Levels of sharia bank.. The third party funds have a negative and significant effect on the Fund Revolving Levels of sharia bank. And than bank income, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) have a negative and insignificant effect on the Fund Revolving Levels of sharia bank

Page 9 of 72 | Total Record : 715

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