Jurnal Eksplorasi Akuntansi (JEA)
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.
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<![CDATA[Pengaruh Pendekatan Belajar Terhadap Hasil Belajar Pengantar Akuntansi 1 ]]>
<![CDATA[Suci Wulandari]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Halmawati Halmawati]]>
<![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.v1i2.92
<![CDATA[This study aims to determine empirically the effect of learning on learning outcomes approach Accounting I. Introduction The research is a quantitative research. The population in this study were students majoring in Accounting, Economics Faculty S1 at Padang State University from 2017 to 2018. The sampling technique used in this research is purposive sampling as many as 189 people who of force in 2017, 2015 and 2014. The data collection method used survey method in the form of a questionnaire given personally. The data processing was performed using SPSS. The results of this study indicate that in-depth approach, strategic approach and surface approach simultaneously significant effect on learning outcomes. Contribution approach used in the study affect learning outcomes is quite large, namely by 50% and approaches to learning most significant influence is the strategic approach, this is evidenced from t to the variable strategic approach by 2,599> t table 0,010 1,652 significance <0.05 and then.]]>
<![CDATA[Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa ]]>
<![CDATA[Sri Ayu Saputri]]>;
<![CDATA[Nurzi Sebrina]]>;
<![CDATA[Vita Fitria Sari]]>
<![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.v1i2.93
<![CDATA[This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.]]>
<![CDATA[Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit ]]>
<![CDATA[Stephanie Yolanda]]>;
<![CDATA[Fefri Indra Arza]]>;
<![CDATA[Halmawati Halmawati]]>
<![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.v1i2.94
<![CDATA[This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange]]>
<![CDATA[Pengaruh Motif Dan Kesiapan Terhadap Hasil Belajar Pengantar Akuntansi 1 ]]>
<![CDATA[Rima Kurnia]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Salma Taqwa]]>
<![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.v1i2.95
<![CDATA[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]]>
<![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 Kepemilikan Institusional, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang ]]>
<![CDATA[Andri Zuda Abdurrahman]]>;
<![CDATA[Erinos N.R]]>;
<![CDATA[Salma Taqwa]]>
<![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.v1i2.97
<![CDATA[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]]>
<![CDATA[Pengaruh Kinerja Perusahaan, Komite Audit Dan Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan ]]>
<![CDATA[Indah Suryani Mukhtar]]>;
<![CDATA[Nurzi Sebrina]]>;
<![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.v1i2.98
<![CDATA[The aim of this research is to provide empirical evidence on : 1) The effect of profitability on timeliness of financial reporting, 2) The effect of leverage on timeliness of financial reporting, 3) The effect of audit committee on timeliness of financial reporting, 4) The effect of auditor’s independency on timeliness of financial reporting, and 5) the effect of auditor’s rotation on timeliness of financial reportingThis type of research is causative research. The population is the finance companies listed in Indonesian Stock Exchange for 5 years from 2013 to 2017. This sample selected by purposive sampling method and use 51 sample companies. Type of data used in the form of secondary data from www.idx.co.id and the another website that related with this research. The analysis technique uses a multiple linear regressions analysis.The results showed profitability has no effect of timeliness of financial reporting, leverage has negative significantly effect on timeliness of financial reporting, audit committee has positive significantly effect on timeliness of financial reporting, and rotation of external auditor has no positive effect on timeliness of financial reporting]]>
<![CDATA[Pengaruh Budaya Dan Religiusitas Terhadap Keputusan Akuntan ]]>
<![CDATA[Nisa Umahmudah A]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Nayang Helma Yunita]]>
<![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.v1i2.99
<![CDATA[This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of religiousity effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 200 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two-way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while religiousity does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a subject to examine cultural and religiousity influences on professional accountant decisions.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Audit Delay ]]>
<![CDATA[Dina Puspita Sari]]>;
<![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.v1i2.100
<![CDATA[This research aims to examine the factors that effect audit delay, loss and profit, size firm, auditor’s opinion, auditor’s reputation. The population in this research are mining companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 32 mining companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.co.id. The analytical method used is Moderated Regression Analysis. The result showed loss and profit have negative significant effect on audit delay, size firm have not significant effect on audit delay, auditor’s opinion has negative significant effect on audit delay, and auditor’s reputation have negative significant effect on audit delay.]]>
<![CDATA[Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi ]]>
<![CDATA[Tiwi Maitri Arista]]>;
<![CDATA[Efrizal Syofyan]]>
<![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.v1i2.101
<![CDATA[The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.]]>
