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 Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi ]]>
<![CDATA[Bima Perdana Putra]]>;
<![CDATA[Henri Agustin]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.233
<![CDATA[This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance]]>
<![CDATA[Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko ]]>
<![CDATA[Alodia Islamey Dagna]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.234
<![CDATA[This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.]]>
<![CDATA[Pengaruh Gender, Dukungan Atasan, Dan Proteksi Terhadap Keputusan Pengungkapan Kecurangan Pada Pemerintah Daerah Di Sumatera Barat ]]>
<![CDATA[Lara Fatma Sarni]]>;
<![CDATA[Herlina Helmy]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.235
<![CDATA[This study aims to determine empirically the influence of gender, superiors support, and protection of fraud disclosure decision local government in West Sumatra. This research is quantitative research. The population in this study were students of Master of Management at Universitas Negeri Padang and Master of Accounting at Universitas Andalas. The sample in this research was taken by using purposive sampling, namely 81 samples. The data collection method used is a survey method in the form of a questionnaire given personally. Data processing is performed using SPSS. The results of this research indicate that Gender does not significantly influence the decision to disclose fraud to local governments in West Sumatra. The results of hypothesis testing with two way ANOVA test (two way ANOVA), showed that the supervisor support variable gets a significant value of 0,000, it can be concluded that superiors support has a significant effect on fraud disclosure decisions in local governments in West Sumatra and the protection variable also gets significant value of 0,000, so it can be concluded that protection has a significant effect on fraud disclosure decisions in local governments in West Sumatra.]]>
<![CDATA[Pengaruh Biological Asset Intensity, Growth, Leverage, Dan Tingkat Internasional Terhadap Pengungkapan Aset Biologis ]]>
<![CDATA[Kurnia Hayati]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.236
<![CDATA[Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2019 was only 1.81%. This growth rate decreased significantly, when compared to the first quarter of 2018 which reached 3,34%. This indicates that the condition of agriculture in Indonesia is very alarming. This study aims to see the effect of biological asset intensity, growth, leverage and international level to biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2018. Disclosure of biological asset in this study refers to PSAK 69 with 36 items of disclosure. This type of research is quantitative. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 66 samples using a purposive sampling method. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The biological asset intesity has a positive and significant effect on the disclosure of biological asset, (2) Growth has a positive and significant effect on the disclosure of biological asset, (3) Leverage has a negative and not significant effect on the disclosure of biological asset, (4) The international level has a negative and not significant effect on the disclosure of biological asset]]>
<![CDATA[Pengaruh Konservatisme Akuntansi Terhadap Biaya Ekuitas Dan Peran Komite Audit Sebagai Moderasi ]]>
<![CDATA[Olvie Andellsi]]>;
<![CDATA[Mayar Afriyenty]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.237
<![CDATA[This study was conducted to examine the effect of accounting conservatism on cost of equity capital and the role of the audit committee as moderation. This research is a type of causal associative research with quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Samples were selected using a purposive sampling method with a total sample of 280 samples. Cost of equity capital is measured using the Ohlson (1995) model. Accounting conservatism is measured by the Givoly and Hayn (2000) model. The role of the audit committee is measured through the experience and capabilities possessed in the field of accounting and finance. The results showed that accounting conservatism had a significant negative effect on the cost of equity capital. In addition, the role of the audit committee is able to moderate the relationship between accounting conservatism and the cost of equity capital. For further research is expected to expand the object and year of research because in this study only examined manufacturing companies for the 2014-2018 observation year. In addition, further research can look for other independent variables if you want to do the same research.]]>
<![CDATA[Faktor Determinan Mahasiswa Tingkat Pertama Dalam Pengambilan Keputusan Memilih Program Studi Akuntansi S1 Universitas Negeri Padang ]]>
<![CDATA[Charoline Cheisviyanny]]>;
<![CDATA[Ravi Pratama]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.238
<![CDATA[This study aims to analyze the factors that determine first year accounting students in choosing an undergraduate accounting study program of Universitas Negeri Padang. These factors are interests, self-potential, parental support, job opportunities, costs, university image, collective decisions, school recommendation. The population in this study was the first year accounting students of Universitas Negeri Padang. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire to collect data. The analytical method is multiple linear regression analysis. The results showed interest, self-potential, and job opportunities have significant influences on decision making in selecting accounting study program of Universitas Negeri Padang. While parental support, fees, university assessments, collective decisions and school recommendation have no effect. Further researches are expected to explore other universities because each university has different charactetistics of students and a unique culture.]]>
<![CDATA[Pengaruh Kualitas Pelaporan Keuangan Dan Tingkat Jatuh Tempo Utang Terhadap Efisiensi Investasi ]]>
<![CDATA[Riski Suaidah]]>;
<![CDATA[Nurzi Sebrina]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.240
<![CDATA[This study aims to examine the effect of the quality of financial reporting and the level of debt maturity on investment efficiency. This research is a causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Using the purposive sampling method, there are 88 companies as research samples. The investment efficiency variable is measured using growth opportunities, the financial reporting quality variable is measured by the accrual quality model, and the debt maturity variable is measured by the short-term debt ratio. The type of data used is secondary data obtained from www idx.co id. The analytical method used is panel regression analysis. The results of this study indicate that the quality of financial reporting has a positive and significant effect on investment efficiency, and the level of debt maturity has a positive and significant effect on investment efficiency.]]>
<![CDATA[Pengaruh Kompensasi Eksekutif Dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 ]]>
<![CDATA[Thesa Aulia]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.241
<![CDATA[This study explain the effect of executive compensation and operational efficiency on the financial performance of banking company, which still unclear the effect of these variables. This study purposed to show and examine empirically the effect of executive compensation (X1), Non performing loan (X2), and Loan to deposit ration (X3) on financial performance banking company which measured by Return on asset (Y). the method that used in this study was causative comperative. The data which are used in this study were obtained from the banking company that listed in BEI in 2016-2018 and the sample were collected based on purposive sampling and resulted 117 companies. The result of this study showed that executive compensation has effect on ROA, while non performing loan has negative effect and significant on ROA, and Loan to deposit ratio has positive effect and significant on ROA. The next study expected to use another variables in order to get a better result and describe the variables which has effect on financial performance in company.]]>
<![CDATA[Pengaruh Management Change, Ukuran Perusahaan Klien, Dan Audit Fee Terhadap Auditor Switching ]]>
<![CDATA[Vivi Aulia Najwa]]>;
<![CDATA[Efrizal Syofyan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.242
<![CDATA[The purpose of this study was to analyze the effect of management change, client company size, audit fee on auditor switching. The data used in this study are annual and financial reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method. Based on certain criteria. Based on the retrieval method obtained A sample of 136 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that management change, company size has no effect on auditor switching and audit fees have a positive effect on auditor switching]]>
<![CDATA[Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Gender Dewan Direksi, Dan Gender Dewan Komisaris Terhadap Tax Aggressive ]]>
<![CDATA[Beni Rahman]]>;
<![CDATA[Charoline Cheisviyanny]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v2i2.243
<![CDATA[The objective of this study is to examine the effect of quality of corporate social responsibility disclosures and board’s gender on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the gender on board of directors has no effect on tax aggressive. While the gender on board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.]]>
