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[Analisis Kualitas Pengungkapan Laporan Keuangan Dalam Website Pemerintah Daerah ]]>
<![CDATA[Septem Al Asyari]]>;
<![CDATA[Herlina Helmy]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.214
<![CDATA[The research aims to determine the extent of the quality of local government websites in regencies / cities in Bengkulu and the provision of website services that are transparent, accountable, and accessibility. The research approach used is quantitative-descriptive. Documentation, literature, and interviews are used in the process of collecting data using scoring analysis techniques. The results of this research showed: (1) the quality of local government websites in districts / cities in Bengkulu is still low (2) the low causative factor of local government websites is the limited information on the website especially financial information and the lack of evaluation conducted by the government (3) steps that can be taken in order to overcome these obstacles, namely regular training of human resources in the management of local government website, evaluation of website development, and application of sanctions on local government websites that are not in accordance with standards.]]>
<![CDATA[Analisis Efektivitas Dan Efisiensi Pengelolaan Dana Nagari (Studi Pada Nagari Di Kabupaten Agam) ]]>
<![CDATA[Suci Febriyanti]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.215
<![CDATA[The research aims to determine the effectiveness and efficiency of the management of nagari funds in Agam Regency in 2015-2018 and to find out the management of nagari funds in Agam Regency in accordance with Law Number 2014 concerning Villages and Minister of Home Affairs Regulation Number 113 years 2014 on Village Financial Management. This research is a descriptive quantitative research. Data collection techniques are questionnaires, documentation and literature study. Questionnaires were distributed to guardians of the village, village staff (village secretary, village treasurer and planning committee), chair of the BPD, deputy chair of the BPD, and members of the BPD (representing one of the members) in 17 (seventeen) villages. The results of this study prove that (1) the effectiveness of 17 (seventeen) nagari can be concluded to be effective. While the efficient level of 17 (seventeen) nagari can be concluded to be still inefficient. (2) the results of the validity and reliability test show that overall the statement items used in the questionnaire showed very good results, meaning that the management of the nagari funds in Agam Regency was in accordance with Law Number 2014 concerning Villages and Minister of Domestic Affairs Number 113 of 2014 concerning Village Financial Management.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating ]]>
<![CDATA[Tri Utari Handayani]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.216
<![CDATA[This study aims to examine the effect of regional original income and capital expenditure on regional financial independence with economic growth as a moderating variable. The sample used in this study is the district / city of West Sumatra Province with a sampling method that is total sampling, so that a sample of 12 districts and 7 cities in West Sumatra is obtained. This study uses multiple regression data analysis techniques and residual tests for moderating tests. The results showed that the original regional income had a significant positive effect on regional financial independence, although the effect was only 8.1%. Capital expenditure does not affect the financial independence of the region and economic growth cannot moderate the relationship between the region's original income and capital expenditure to the financial independence of the region.]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis ]]>
<![CDATA[Usi Gustria]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.217
<![CDATA[This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Dan Tingkat Kemandirian Keuangan Daerah ]]>
<![CDATA[Wike Nurliza Arpani]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.218
<![CDATA[This study aims to determine the effect of regional original income and balance funds on capital expenditure and the level of local financial independence in district and city governments in Riau Province. The population in this study were all districts and cities in Riau Province from 2010-2018. The sample in this study is a total sampling technique, where the entire population is sampled. The number of districts and cities in Riau Province is 12 districts and cities. analysis conducted using Structural Equation Modeling (SEM). the results of this study indicate that regional own-source revenue and balancing funds have a significant effect on the level of regional financial independence while capital expenditure is not proven to mediate the relationship between regional own-source revenue and the balancing fund with the level of regional financial independence.]]>
<![CDATA[Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018 ]]>
<![CDATA[Avina Putri Adam]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.219
<![CDATA[This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.]]>
<![CDATA[Pengaruh Usia Dan Religiusitas Terhadap Keyakinan Etis Pada Akuntan ]]>
<![CDATA[Azhari Pratama]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.220
<![CDATA[This research aims to determine the effect of age and religiosity on accounting student this study also one to prove the differences the ethical beliefs between the beginning level of student. The sample selection in this study used a purposive sampling method. The population this study are where the accounting student all the university in Padang with is consisted of 3249 population. Respondents in this study consisted of 356 respondents obtained using the Slovin formula from the total population. Data collection techniques used in this study were questionnaires. The result should that age also proves effect on ethical beliefs in accountants with a tcount of 3.739 <ttable 1.960, it can be said that the first hypothesis was accepted. While the results of religiosity testing are known not to have a positive effect on the ethical beliefs of accountants. With the value of tcount -4,900> ttable 1,960 so it can be said that the second hypothesis is rejected. From the result of data processing it is also known that there are differences in ethical beliefs between beginning level students and final level students. This research also proves the concept theory moral cognitive Kohlberg]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Fitri Herdi]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.221
<![CDATA[This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility. The population in this study were mining companies listed on the Indonesia stock Exchange (IDX) in 2014 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 10 mining companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Moderated Regression Analysis. The results showed that profitability had a positive and not significant effect on CSR, leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR]]>
<![CDATA[Pengaruh Sikap, Personal Cost Of Reporting, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Pada Pemerintah Daerah ]]>
<![CDATA[Hutriyal Alwi]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.222
<![CDATA[This study aims to determine: the extent of the influence of attitude variables, the personal cost of reporting on fraud disclosure decisions or whistleblowing intention. The sample selection in this study uses a purposive sampling method in which the respondents are the ASN working in the Local Government Organizations (OPD) in Padang Pariaman. Respondents consisted of 104 people, who served at the head of the finance department, treasurer of the expenditure department, treasurer of the procurement of goods, as well as staff in the financial and accounting departments. Data collection techniques used in this study were using a questionnaire. Questionnaires that have been collected and filled out in full will be processed by data. From the results of data processing, it can be seen that the attitude variable has no effect on whistleblowing intention with a count of 1.477 <t table 1.983, it can be said that the first hypothesis was rejected. While the results of the personal cost of reporting testing are also known to affect whistleblowing intention with a count of 6.407> 1.983 tables. But the hypothesis was rejected due to a positive effect. For the Level Intention of Fraud variable, it is known that it has a significant positive effect with count 2,280> t table 1,983. So that it can be said that the third hypothesis is accepted.]]>
<![CDATA[Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah ]]>
<![CDATA[Ivand Satria]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i1.223
<![CDATA[The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.]]>
