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Fefri Indra Arza
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Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang Jln. Prof. Dr. Hamka, Kampus UNP Air Tawar Padang Provinsi Sumatera Barat - 25131
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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 21 Documents
 1   2   3 
Search results for , issue "Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)" : 21 Documents clear
Pengaruh Independence Commitment Terhadap Niat Melakukan Whistleblowing Dengan Group Cohesion Sebagai Variabel Moderasi: Sebuah Studi Eksperimen Yulina Eka Safitri; Sany Dwita
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.v1i4.166

Abstract

This study aims to empirically examine the effect of independence commitment on the intention to do whistleblowing with group cohession as a moderating variable. This type of research is classified as quasi-experimental with 2 x 2 factorial experimental design. Data in this study were collected using a questionnaire on 80 accounting students of the Faculty of Economics, State University of Padang. Data analysis was performed using One way ANOVA and MRA. The results of this study conclude that independence commitment influences whistleblowing intentions, while group cohession does not moderate the relationship between independence commitment and whistleblowing. This is evidenced by the hypothesis test, where the H1 significance value is 0.001 <0.005 and the significance value at H2 is 0.184> 0.005.
Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing Refaoni Aida Aida; Herlina Helmy; Mia Angelina Setiawan
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.v1i4.167

Abstract

This study aims to examine the influence of organizational commitment, seriousness of wrongdoing, personal cost and attitude on the whistleblowing intentions among civil servant in the Padang State University. This research used primary data collected from questionnaire survey.Using a sample of 146 respondents, this research show that two determinants significantly affect whistleblowing intention. The two affecting determinants are organizational commitment and seriousness of wrongdoing, and the two not affecting are personal cost and attitude on the whistleblowing intention. The first variable is organizational commitment has significant positive effect on the whistleblowing intentions, where the tcount 3,058> ttable 1,97693at sig0,000 <α 0,05. The second variable is seriousness of wrongdoing has significant positive effect on the whistleblowing intentions, where the tcount 3.347>ttable 1,97693 at sig 0,001 < α 0,05. The third variable is personal cost has not significant positive effect on the whistleblowing intentions, where the tcount 0,573 < ttable1,97693 at sig 0,568 >α 0,05. The last variable is attitude has not significant positive effect om the whistleblowing intentions, where the tcount 0,467 < ttable1,97693 at sig 0,641 > 0,05.
Pengaruh Cognitive Dissonance Bias, Overconfidence Bias Dan Herding Bias Terhadap Pengambilan Keputusan Investasi Dila Afriani; Halmawati Halmawati
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.v1i4.168

Abstract

This study aims to determine whether cognitive dissonance bias, overconfidence bias and herding bias have a significant effect on stock investment decision making partially and simultaneously. the sample in this study were students of the Faculty of Economics, Padang State University. The sampling technique was simple random sampling . A total of 133 questionnaires were returned in complete condition and processed. by using multiple linear regression techniques, the results show that cognitive dissonance bias and overconfidence bias do not affect stock investment decisions. Herding bias has a positive and significant influence on stock investment decision making.
Analisis Pengembangan Electronic Government Melalui Penyelenggaraan Website Di Pemerintahan Daerah Kabupaten Padang Pariaman Eka Rolania Batubara; Herlina Helmy
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.v1i4.169

Abstract

This study aims to further examine how the development of e-government in government institutions and what obstacles are faced in implementing e-government. This research uses interpretive qualitative. The process of this research is interactive and means that is not measured based on statistical data and the aim is to explore various information obtained in more depth and to get things implied by the data collection conducted in triangulation. This data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question then be analyzed based on the perception questions of the participants studied. The research was conducted in one of the government agencies namely the Office of Communication and Information in Padang Pariaman Regency. To find out the extent of e-government development in Padang Pariaman Regency in this study using the results of studies and research from the Hardvard JFK School of Government, the elements of success which include support, capacity and value. The results of the study can be found that the development of e-government in Padang Pariaman is still not optimal. The development of e-government in Padang Pariaman Regency is also still hampered by several factors such as the lack of strong political will, the lack of availability of human resources and infrastructure as well as the lack of budget from the government so that the government of Padang Pariaman Regency needs to increase human resources and infrastructure to support the success of e-development government in Padang Pariaman Regency.
Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018 Esi Rahmadini; Charoline Cheisviyanny
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.v1i4.170

Abstract

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018
Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan Feby Priswita; Salma Taqwa
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.v1i4.171

Abstract

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.
Pengaruh Modified Audit Opinion terhadap Financial Constraint Ilham Yahya; Nurzi Sebrina
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.v1i4.172

Abstract

This study aims to investigate and find empirical evidence whether companies that get modified audit opinions tend to be easy or difficult to get funding from outside the company and prove the effect of modified audit opinions on financial constraints. This study uses a panel data model with random effects and is a quantitative study with a hypothesis. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The method used in determining the sample is purposive sampling method. Based on these criteria, as many as 50 companies were selected as samples with a total of observations over four years of 200 firm-years. The independent variable in this study is financial constraint, while the dependent variable is modified audit opinions. The control variables in this study are Size, Leverage, and Growth. The results of the study indicate that Modified audit opinion does not significantly influence financial constraints, meaning Modified audit opinion obtained by the company is not proven to affect the ability of the company to obtain loans. This means that audit opinion does not affect the decision of creditors to provide loans. However, of all types of Modified audit opinions, only an unqualified opinion with an explanatory paragraph about the inconsistency of accounting principles and going concern that negatively affects the decision of creditors in lending.
Analisis Pengaruh Profitabilitas, Likuiditas, Kebijakan Dividen, Pertumbuhan Perusahaan Dan Struktur Aktiva Terhadap Struktur Modal Ade Elsa Betavia
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.v1i4.173

Abstract

The purpose of this study was to determine the effect of Profitability (ROE), Liquidity (CR), Dividend Policy (DPR), Growth (Sales Growth) , Asset Structure of the Capital Structure (DER). This study population is listed manufacturing industry in Indonesia Stock Exchange in 2010-2014. The method of analysis used in this study is a quantitative method with the statistical analysis of panel data regression. Using Capital Structure as variable dependent and Profitability, Liquidity, Dividend Policy, Growth, Asset Structure as independent variables. Results of the study showed partial Probability (ROE) and Liquidity (CR) significant on the Capital Structure (DER). Dividend Policy (DPR), Growth (sales growth) and Asset Structure not influence significantly to the Capital Structure (DER). Profitability (ROE), Liquidity (CR), Dividend Policy (DPR) , Growth (Sales Growth) and Asset Structure simultaneously significant on the Capital Structure (DER).
Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat Rani Sri Wahyuni; Erinos NR
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.v1i4.174

Abstract

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.
Pengaruh Kejelasan Sasaran Anggaran, Akuntansi Pertanggungjawaban, Dan Latar Belakang Pendidikan Terhadap Kinerja Manajerial Di Satuan Kerja Kementerian Perindustrian Padang Hayatul Hikmah Johan; Efrizal Syofyan
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.v1i4.175

Abstract

This study aims to 1) The extent to which the clarity of budget targets influences the management performance in the Work Unit of the Ministry of Industry of Padang. 2) The extent to which responsibility accounting influences managerial performance in the Work Unit of the Ministry of Industry, Padang. 3) The extent to which educational background influences managerial performance in the Work Unit of the Ministry of Industry of Padang and 4) The extent to which clarity of budget targets, responsibility accounting and educational background influences simultaneously on managerial performance in the Work Unit of the Ministry of Industry of Padang. In this study the design of this study is the Design of Causality. The data used are 1) primary, which is the answer to be analyzed for statistical testing purposes, 2) Secondary data, i.e. data needed to support this study were obtained from primary data, ie data obtained directly from the Work Unit of the Ministry of Industry of Padang concerning clarity budget goals, accountability accounting, educational background and managerial performance. This means that together with the variables of the clarity of budget targets, accountability accounting and education affect managerial performance in the Work Unit of the Ministry of Industry, Padang.

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