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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Vita Fitria Sari
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

 1 
Pengaruh Kesesuaian Kompensasi Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Fani Maretta Putri; 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.v1i3.122

Abstract

This study aims to examine empirically about: 1) the effect of suitability of compensation on accounting fraud tendencies, 2) the effect of internal control on accounting fraud tendencies, 3) the effect of interaction of suitability of compensation and internal control on accounting fraud trends. This type of research is classified as quasi-experimental. The data in this study were collected by questionnaire on 84 accounting students at Padang State University. Analysis was carried out using two way ANOVA. The results of this study conclude that (1) the suitability of compensation has an effect on the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (2) internal control influences the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (3) interactions conformity of compensation and internal control towards accounting fraud tendencies with a significance value of 0.046 <0,05
Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Kinerja Manajerial Putri Melia; 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.v1i3.128

Abstract

This study aims to see the effect of public accountability, the clarity of budget targets and budget participation on the performance of managerial unit of local Solok regency of the Southern Regency. The population in this study is the whole SKPD Southern Southern District of 28 SKPD with 82 respondents. The sample in this study uses total technique sampling. Methods of analysis used are multiple linear regression analysis. The results of this study indicate that public accountability and clarity of budget targets affect the performance of managerial unit of local Solok Regency of the Southern District. While the budget participation has no effect on the managerial performance of the Unit of Southern Southern District Unit.
Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang Ragil Gusfiardi1; Charoline Cheisvyanny; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.179

Abstract

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.
Efek Budget Ratcheting Pada Anggaran Pemerintah Kabupaten/Kota Provinsi Sumatera Barat Annisa Ayu Safitri; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.264

Abstract

This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.
Pengaruh Kekayaan Daerah Dan Belanja Modal Terhadap Kinerja Penyelenggaraan Pemerintah Daerah: Pengujian Kompleksitas Pemerintah Sebagai Variabel Moderasi Megawati Sukarni Putri; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.270

Abstract

This study aims to examine the effect of regional wealth and capital expenditure on the performance of local government administration, and to see whether government complexity will affect the relationship betwen regional wealth and capital expenditure on the perfomance of local government administration. Population in this study were districts/cities in West Sumatera Province in 2013-2017. The analytical tool used in this study is moderate regression analysis. The results of this study indicate that regional wealth doesn’t affect the performance of local government administration, and capital expenditure negatively affects the performance of local government administration. Government complexity doesn’t moderate the relationship between regional wealth and capital expenditure on the performance of local government administration. The results of this study also show that complexity of the government weakens the relationship between regional wealth and capital expenditure on the performance of local government administration
Pengaruh Pengetahuan Peraturan, Komitmen Manajemen, Dan Lingkungan Birokrasi Terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa Muhammad Ikhsan; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.314

Abstract

This study aims to determine the effect of regulatory knowledge, management commitment, and the bureaucratic environment on budget absorption related to the procurement of goods / services in the government of Padang City. A sample of 82 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that regulatory knowledge does not affect budget absorption related to goods / services procurement. Management commitment has a positive and significant effect on budget absorption related to the procurement of goods / services. Meanwhile, the bureaucratic environment has no effect on budget absorption related to the procurement of goods / services
Co-Authors Annisa Ayu Safitri Charoline Cheisvyanny Dewi Pebriyani Dian Fitria Handayani Fadhilah Sukma Fani Maretta Putri Megawati Sukarni Putri Mia Angelina Setiawan Muhammad Ikhsan Putri Melia Ragil Gusfiardi1