cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fefri Indra Arza
Contact Email
fefriarza@gmail.com
Phone
+6281363295394
Journal Mail Official
jea.feunp@gmail.com
Editorial Address
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
Location
Kota padang,
Sumatera barat
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 38 Documents
 1   2   3   4 
Search results for , issue "Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)" : 38 Documents clear
Pengaruh Pendapatan Asli Daerah Terhadap Belanja Daerah Dan Budget Ratcheting Sebagai Variabel Moderasi Aldy Andrean; Vita Fitria Sari
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.191

Abstract

The variables tested in this study consisted of Regional Original Income as an independent variable measured by the number of several revenue items in the Realized Budget and Regional Expenditure Report as the dependent variable measured by looking at expenditure items in the Realized Budget Report, then Budget Ratcheting as a moderating variable as measured by the Aranda model (2010). The sample in this study was conducted in 19 Regencies / Cities of West Sumatra Province in 2013 - 2017. The results of the study showed that the Local Revenue significantly affected Regional Expenditure and Budget Ratcheting as a moderating variable strengthening the relationship between Own Revenue and Regional Expenditure.
Pengaruh Audit Internal, Struktur Modal, Dan Good Corporate Governance Terhadap Kinerja Keuangan Amara Meidiana; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.192

Abstract

Economic growth according to business field said that financial sector in 2016 to 2018 were decreased year by year. It indicates that there was a financial performance’s decline in financial sector’s companies. In order to increase financial performance, we need to find out factors that could accelerate financial performance’s potential. Internal audit, capital structure, and good corporate governance are independent variables that will be tested in this research for their impacts on financial performance. This research uses ROA, ROE, & NPM combination as internal audit’s proxies and DAR, DER, & LDER as capital structure’s proxies which are still minor in prior researchs. The purpose of this research is to test how far internal audit, capital structure, and good corporate governance could affect financial performance partially. This research was tested on financial sector’s companies that listed on Indonesia Stock Exchange in 2016 to 2018 with 129 samples using purposive sampling method with judgment. The results of this research proved that internal audit had insignificant positive impact on financial performance, capital structure had significant negative impact on financial performance, while good corporate governance had significant positive impact on financial performance with significant level 0,005 which is had not reach the maximum standard 0,05 yet.
Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita Dan Leverage Terhadap Keteraksesan Internet Financial Report Oleh Pemerintah Daerah Anugerah Akbar Anthony Putra; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.193

Abstract

This study aims to analyze 1) How does the size of the government affect the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province, 2) How does the income per capita affect the accessibility of internet financial report by the Regency / City Regional Government in the West Sumatra Province, 3) How does leverage affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province, 4) Does the size of the government, per capita income and leverage jointly affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province . The results of the study found variables of government size, per capita income and unaffected leverage on the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province
Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, Dan Resiko Perusahaan Terhadap Kinerja Intellectual Capital Ade Apriliani; Henri Agustin; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.196

Abstract

This study aims to determine the effect of institusional ownwership structure, profitability, and company risk. the population in this study were all banking company registered at BEI from 2015-2018. The sample in this study is a total sampling technique, where the entri population is sampled. With a total sample 168 sample using a purposive sampling method. The results of empirical studies show that institutional ownership structure, risk do not affect IC has a positive effect on IC and profitability has a positive effect on IC. Recommendations for further research are expected to conduct research in different business fields such as manufacturing sector companies, real estate companies etc. Adding variables not examined in this study. With company size variables, leverge and other ownership structures.
Pengaruh Persistensi Laba Dan Kualitas Akrual Terhadap Earnings Response Coefficient Pada Perusahaan Manufaktur Dan Keuangan Yang Terdaftar Di Bei Tahun 2016-2018 Brigita Ahabba; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.197

Abstract

This study aims to examine the effect of earnings persistence and accrual quality on earnings response coefficient. The sample used was manufacturing and financial sector companies listed on the Stock Exchange in 2016-2018 with a sampling method that was purposive sampling, so sample was obtaines is 92 manufacturing companies and 61 financial companies. The results of this study are first, earnings persistence has a negative and not significant effect on ERC in the manufacturing sector, while a significant positive effect on ERC in the financial company sector, so these variables can determine the level of ERC. Second, accrual quality has a positive and insignificant effect on ERC in the two corporate sectors.
Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah Chintya Zara Ananda; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.198

Abstract

This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.
Pengaruh Rasio Keuangan, Ukuran Perusahaan Dan Biaya Agensi Terhadap Financial Distress Deanisyah Suryani Putri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.199

Abstract

This study discusses financial comparisons, company size and agency costs to financial difficulties. The sample used in this study is a retail company listed on the Stock Exchange in 2016-2018 with a sampling method that is purposive sampling, so a sample of 19 companies is obtained. This study uses logistic regression data analysis techniques. The results showed that profitability, liquidity had a significant negative effect and leverage had a significant positive effect on financial distress, while company size and agency costs had no significant effect on financial distress.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting Deka Anugrah Hadi; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.200

Abstract

Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample
Pengaruh Corporate Governance, Kualitas Laba, Ukuran Perusahaan Terhadap Asimetris Informasi Dini Fadillah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.202

Abstract

This study aims to examine the effect of corporate governance, earnings quality and firm size on asymmetric information. The sample used in this study was a company registered in the corporate governance perception index (CGPI) in 2014-2018 with a sampling method that is purposive sampling, so a sample of 16 companies was obtained. This study uses multiple regression data analysis techniques by comparing the adjusted R-square of each model used. The results showed that adjusted R-square corporate governance on companies registered with CGPI had a significant negative effect on asymmetric information. While adjusted R-square earnings quality has no effect on asymmetric information and also firm size has no effect on asymmetric information
Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba Doli Andi; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.203

Abstract

This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.

Page 1 of 4 | Total Record : 38

 1   2   3   4 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 4 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA) Vol 1 No 1 (2019): Seri A More Issue