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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Wahana Riset Akuntansi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Salma Taqwa
Universitas Negeri Padang
Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Public Health Social Sciences

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Pengaruh Gender, Budaya, Dan Faktor Lingkungan Terhadap Ethical Beliefs: Dio Septiawan; Herlina Helmy; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.65

Abstract

The purpose of this study was to investigate the influence of gender, culture, the campus environment, and the home environment against ethical beliefs. This study focused on students majoring in accounting in the city of Padang has taken the course of the audit and has not yet taken including the course of the audit. Data collection methods are purposive sampling. Types of data used in this research is the data subject in which type of research data in the form of accounting students in four universities in the city of Padang, Padang State University, Andalas University, Bung Hatta University, and Putra Indonesia University. The data source in the research is primary data. In this research show that there are not prove that women tend to be more ethical in an Ethical audit accounting student ethical beliefs., meanwhile the result of the study show that there are positive influences between culture, Campus environment, and Home environment against the Ethical beliefs has taken courses on auditing and has taken including the course of the audit in students accounting in the city of Padang.
Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit: Nova Yulianti; Henri Agustin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.72

Abstract

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.
Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang Muhammad Aidi Akbar; Nurzi Sebrina; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.76

Abstract

The research has the purpose to find the effect of taxpayer’s awareness, tax penalties, and taxpayers knowledge towards taxpayer’s compliance of millenials generation in Padang. The data obtained troughs questionnaire, and sample were drawn from 100 of taxpayers that select as millenials generation in Padang. The data analyzed by using SPSS 16. In this research there are two variables, those are independent variable which is taxpayer’s awareness, tax penalties, taxpayers knowledge and the dependent variable which is taxpayer’s compliance. The finding indicated that taxpayer’s awareness has positive effect toward taxpayer’s compliance, Tax penalties has positive effect towards toward taxpayer’s compliance, Taxpayer’s knowledge has positively effect towards taxpayer’s compliance
Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari Gigih Apriatma; Charoline Cheisviyanny; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.78

Abstract

The purposes of this research are to analyze the benefits of recipients of Scholarship CSR Funds by Bank Nagari,the feedback for Bank Nagari and the provision of target benefits of CSR Funds by Bank Nagari. The subject of this research was students who received Bank Nagari scholarship. This research was a qualitative research. The type of data used in this research were primary and secondary data. Primary data was obtained from the results of in-depth interviews with students and secondary data was obtained from Bank Nagari's Annual report 2016. Data collection techniques were carried out by observation, interviews, and documentation. The results of this research indicated that the scholarship from Bank Nagari has benefits for recipients, while for feedback was directly not received by Bank Nagari, as well as for the overall awarded of scholarships was considered appropriate but there was different ways of register procedures.
Pengaruh Pengendalian Akuntansi, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Rio Pratama; Henri Agustin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 1 (2019): Seri A
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i1.85

Abstract

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
Pengaruh Motif Dan Kesiapan Terhadap Hasil Belajar Pengantar Akuntansi 1 Rima Kurnia; Sany Dwita; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.95

Abstract

This study aims to test empirically about: 1) The influence of motives on learning outcomes introductory accounting 1, 2) the influence of readiness for learning outcomes introductory accounting 1. This type of research is causative. Data in the study were collected using a questionnaire on 185 accounting students from an university in Padang City. Data analysis was performed using multiple regression analysis. The results of this study conclude that the motive influences the learning outcomes of one person's accounting introduction and the readiness to influence one's accounting learning outcomes. This research focuses on the importance of introductory accounting learning outcomes 1 because the subject is a basic course that will be useful for the next course and make accounting students of class 2014, 2015 and 2017 as the population
Pengaruh Kepemilikan Institusional, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang Andri Zuda Abdurrahman; Erinos N.R; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i2.97

Abstract

This study aims to find empirical evidence regarding the relationship between institutional ownership, liquidity, company growth towards the company's debt policy. The population in this study were 41 mining companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 38 companies. Data used was secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). Testing in this study was carried out by multiple linear regression analysis. The results show that institutional ownership has no effect on debt policy, liquidity has a negative effect on debt policy and the company's growth has an effect on debt policy
Pengaruh Keandalan Akrual, Tingkat Utang Dan Ukuran Perusahaan Terhadap Persistensi Laba Yulira Gusnita; 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.v1i3.132

Abstract

This study aims to examine and find empirical evidence regarding the effect of accrual reliability, leverage and firm size on earnings persistence. The population in this study were all financial sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 40 financial sector companies that will be used as research samples. The data analysis method used is multiple linear regression analysis. The results showed that accrual reliability, debt level and company size simultaneously had a significant effect on earnings persistence. But partially only company size has a significant positive effect on earnings persistence, while accrual reliability does not have a significant positive effect on earnings persistence and debt level has a significantly negative effect on earnings persistence in financial sector companies listed on the Indonesia Stock Exchange in 2014-2017.
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 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.
Co-Authors Ade Apriliani Andri Zuda Abdurrahman Anggraini Oktaviana Aswardi Aswardi Charoline Cheisviyanny Des i Areva Dio Septiawan Elfizon Elfizon Elvitra Faradea Tyasa Erinos Erinos Erinos N.R Erly Mulyani Fefri Indra Arza Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Gigih Apriatma Gita Septiani Halmawati Halmawati HAYU YOLANDA UTAMI Helin Titania Helmy, Herlina Henri Agustin Melisa Eka Sari Meri Andani Muhammad Aidi Akbar Muhammad Raihan Hendasri Nadia Mukhtar Narita Narita Nova Yulianti Nurzi Sebrina Orina Andre Restu Hanin Annisa Rhandhy Ichsan Rigga Satrinol Vadri Rima Kurnia Rio Pratama Rozita Azlin Sany Dwita Serly, Vanica Shofia Salsabila Sukardi, Sukardi Suryadi Suryadi Syamsuarnis Wahyu Puteri Dinanti Wenni Futria Mori Yola Zulkhaisi Utami Yona Zulni Yulira Gusnita