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<![CDATA[Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Intervening ]]>
<![CDATA[Adel Riviando]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.52
<![CDATA[This research aims to prove empirically the influence of PAD, DAU and DAK on the HDI with Capital Expenditure as an Intervening variable. This is quantitative descriptive research. The population in this research were 19 districts and cities in the Province of West Sumatra in 2015-2017. The PAD variable is measured by the PAD formula =% allocation forming the HDI × total PAD, the DAU variable measured by the DAU formula =% allocation forming the HDI × the total DAU, the DAK variable measured DAK formula =% allocation of HDI maker × total DAK, variable Capital Expenditures measured by Capital Expenditure =% allocation of HDI formers × total Capital Expenditures and HDI measured through the average of 3 components forming the HDI. Samples in this study were determined by the total sampling method. The type of data used is secondary data obtained from www.bps.go.id and www.djpk.depkeu.go.id. The analytical method used is Partial Least Square. The results of this study shows that PAD, DAU and DAK have a significant positive effect on the HDI, Capital Expenditures are not able to mediate the influence of PAD, DAU and DAK on the HDI]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan ]]>
<![CDATA[Wiwi Hawin Sari]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.53
<![CDATA[This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. 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 websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures]]>
<![CDATA[Auditor Style Dan Komparabilitas Laporan Keuangan ]]>
<![CDATA[Riski Wulandari]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.66
<![CDATA[Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit: ]]>
<![CDATA[Nova Yulianti]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.72
<![CDATA[This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.]]>
<![CDATA[Pengaruh Financial Leverage, Profitabilitas Dan Besaran Penawaran Saham Terhadap Initial Return ]]>
<![CDATA[Darpius Darpius]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.83
<![CDATA[This research aimed to give evidence about influence of financial leverage, profitability, and percentage of share which initial return IPO in Indonesia Stock Exchange in the year 2011-2017. Population used in this research is companies that go public on the Indonesia Stock Exchange by taking a sample of firms in 2011-2017, while the sample is 127 companies, with a purposive sampling technique. Type of data used are secondary data. Data collection method used is documentation from www.idx.com and companies website. Analysis tool used is multiple linear regression. The results of this study are (1) financial leverage have significant positive to company’s stock initial return (2) profitability and percentage of share has no effect to the company’s stock initial return.]]>
<![CDATA[Pengaruh Pengendalian Akuntansi, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah ]]>
<![CDATA[Rio Pratama]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Salma Taqwa]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i1.85
<![CDATA[The research aimed to analyze the effect of budget goal clarity, controls accounting and systems reporting for performance accountability of toward government agencies. respondents in this research is the civil servants who served as head of finance , program and evaluation , treasurer and finance staff in 17 SKPD of District Padang Pariaman. The amount of samples in this study was 64 respondents. The sample collection method using a basic formula Yamane, while the method of processing data using multiple linear regression analysis. The partial testing results showed that accounting controls and reporting systems have significant effect on performance accountability of government agencies and simultaneous testing showed significant positive effect on performance accountability of government agencies in Padang Pariaman. The goal budget clarity have no effect on performance accountability of government agencies in Padang Pariaman]]>
<![CDATA[Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing ]]>
<![CDATA[Patriot Jaya Ayshinta]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.96
<![CDATA[This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing. Exchange rate had a significant effect on the company’s decision to do transferi pricing]]>
<![CDATA[Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi ]]>
<![CDATA[Weggy Oktya Dwitra]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i2.112
<![CDATA[Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.]]>
<![CDATA[Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi ]]>
<![CDATA[M. Ardhy Erwanda]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.158
<![CDATA[This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening ]]>
<![CDATA[Atikah Juliani Putri]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v1i3.161
<![CDATA[This study aims to determine the effect of intellectual capital on firm value and profitability as an intervening variable. This research was conducted on finance companies listed on the Indonesia stock exchange in 2013-2017. The sample is determined by purposive sampling 48 finance companies are obtained. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7. The result of the research shows that (1) the intellectual capital positive effect on the firm value (2) the intellectual capital does no effect the firm value through profitability]]>
