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 Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham ]]>
<![CDATA[Ramadhian Dwi Putra]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.332
<![CDATA[Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.]]>
<![CDATA[Pengaruh Skema Kompensasi dan Religiusitas Terhadap Penilaian Etis Manager atas Investasi Berlebihan Pada CSR ]]>
<![CDATA[Herman Muliawan]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.333
<![CDATA[This study aims to examine the effect of pay scheme and religiousity on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 57 people agreed in this study.Laboratory experiments with a 2 x 2 factorial design were carried out. 57 MM students participate in an experiment. Data analysis was done by using two-way ANOVA. is used at Hypothesis test. The results of this study conclude that pay scheme affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility with a significance value of the two-way ANOVA analysis test of 0.003<0.05. Religiousity affects an managers’ ethical judgements in regards to overinvestment in corporate social responsibility. The significance value of the two-way ANOVA analysis test was 0.000<0.05.]]>
<![CDATA[Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, dan Komite Audit terhadap Kualitas Audit ]]>
<![CDATA[Risti Fadhilah]]>;
<![CDATA[Halmawati Halmawati]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.339
<![CDATA[Abstract: This research will explain and show the effect of workload, auditor specialization, auditor rotation, audit committee as an independent variable on audit quality which is the dependent variable in manufacturing companies listed on the Bursa Efek Indonesia from 2015 to 2019. This research is important to do because the slow growth of competent public accountants is an important matter that must be considered, given the growing growth of investment activities which has an impact on the increasing need for public accounting services. Seeing from various phenomena of audit failure due to not being an independent auditor and seeing from the point of view of failures based on violations of the code of ethics in the form of inadequate evidence collection so that it is related to the level of workload experienced requires further study. The results of the research and testing of the hypothesis conducted show that the first hypothesis is accepted where there is a significant negative effect between the workload and the quality of the audit results. The second hypothesis is accepted where there is a significant positive effect of auditor specialization on audit quality. The third hypothesis is rejected where there is no significant effect of audit rotation on the audit results. The fourth hypothesis is rejected, where there is no influence from the audit committee on the quality of the audit results.]]>
<![CDATA[Pengaruh Pengadopsian XBRL terhadap Asimetri Informasi dengan CG sebagai Variabel Moderasi ]]>
<![CDATA[Dewi Purnama Sari]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.346
<![CDATA[This study investigates the impact of Exstensible Business Reporting Language (XBRL) adoption on information asymmetry, with Corporate Governance (CG) as moderating variabel. The purpose of this study was to analyze : (1) The impact of adoption XBRL on information asymmetry, (2) The impact of CG as moderating variable to strengthen impact of XBRL on information asymmetry. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection technique used in this study was purposive sampling technique. The research samples used 59 companies with observation sample was 259 samples. Methods of data analysis using eview9. The results of the study found that : (1) XBRL has a insignificant effect with a result of 0.232> 0.05, (2) GCG has a insignificant effect in moderating the XBRL relationship to information asymmetry with results 0.2833> 0.05.]]>
<![CDATA[Pengaruh CAR, NPL, LDR dan BOPO terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 ]]>
<![CDATA[Panji Maulana]]>;
<![CDATA[Sany Dwita]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.355
<![CDATA[This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.]]>
<![CDATA[Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah ]]>
<![CDATA[Fauziah Fitri]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.362
<![CDATA[The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.]]>
<![CDATA[Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan ]]>
<![CDATA[Willy Dozan Alfayerds]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.363
<![CDATA[The objevtive of this study is to investigate the influence of carbon emissions disclosure and annual report readability on firm value. The sampel consist of firms that listed in PROPER’s and Indonesian Stock Exchange (BEI) for the year (2016-2018). By using multiple regression analysis, the results show that carbon emissions disclosure has a positive influence on firm value, while it has no significant influence with annual report readability. This study contributes to the accounting field in maximizing the role to tackle the climate change and global warming.]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan dan Volatilitas Arus Kas terhadap Persistensi Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 ]]>
<![CDATA[Yuni Maya Sari]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.365
<![CDATA[The study aims to test empirically the effect of corporate governance: independent board of commissioners, audit committee, managerial ownership and cash flow volatility on earnings persistence. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, 83 samples were selected. Earnings persistence is measured using measurements in research by Lipe (1990) and Sloan (1996). Independent board of commissioners, audit committee and managerial ownership are measured using measurements in research by Khafid (2012). And cash flow volatility is measured using measurements in research by Fanani (2010). The result show that the independent board of commissioners, audit committee and managerial ownership have no significant effect on earnings persistence and cash flow volatility has no significant effect on earning persistence. For further research, it is hped that this object can be reproduced and the research year because in this study it only examines manufacturing companies for the 2015-2019 observation year. In addition, further research can look for othe independent variabels if later doing the same research. The reaserch conducted is expexted to add independent variabels so that the results will be better.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit terhadap Audit Delay ]]>
<![CDATA[Muhammad Iqbal Saputra]]>;
<![CDATA[Henri Agustin]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.366
<![CDATA[This study aims to determine the effect of firm size, good corporate governance as measured by the board of commissioners, the number of audit committees, audit committee meetings, and managerial ownership and audit quality on audit delay. This research was conducted on industrial sector companies that produce raw materials listed on the Indonesian stock exchange in 2016-2019. The data in this study were obtained from the annual reports of each company. The population in this study is the raw material industry using a sampling technique, namely purposive sampling. The sample in this study amounted to 52 companies for a 4 year period. Analysis of the data used is multiple regression analysis. The results of this study explain that: Company size has a negative and insignificant effect, Board of Commissioners has a negative and insignificant effect, Number of Audit Committees has a negative and insignificant effect, Audit Committee Meetings have a significant negative effect, Managerial Ownership has a negative and significant effect, and Audit Quality has a negative effect. and significant to audit delay.]]>
<![CDATA[Pengaruh Tangibility, Pertumbuhan Perusahaan, Resiko Bisnis dan Profitabilitas terhadap Kebijakan Hutang ]]>
<![CDATA[Devi permata sari]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i2.367
<![CDATA[The purpose of this study was to exame the effect of tangibility, growth, business risk and profitability to debt policy. This research includes causative research the population used in this study are our property and real estate companies listed on Indonesia stock exchange of period 2017-2019. The sampling technique used in this study was purposive sampling technique. There are 30 property and real estate companies that were used as research sample. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange and the official website of each company. The analytical method used is quantititave methods. The result shower that tangibility and company growth did not have a significant effect but had a positive relationship to debt policy, and business risk does not have a significant effect on debt policy but has a negative relationship debt policy.]]>
