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 PAD, SiIPA, dan Fiscal Stress terhadap Perubahan Belanja Bantuan Sosial pada Pemerintah Daerah ]]>
<![CDATA[Muhammad Nur Rafli]]>;
<![CDATA[Vita Fitria Sari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.384
<![CDATA[The objective of this study is to determine the effect of of local revenue budgets (PAD), time over budget calculation (SiLPA), and fiscal stress to budget social assistance expenditure changes on local government in Sumatra. The sampling technique used is purposive sampling. The sample of this study using 51 districts/cities in Sumatra Island period of 2016-2019. The type of data used secondary data obtained from from local government financial report (LKPD) and the website of DJPK Kemenkeu RI. The analytical method used is panel regression. The results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while local revenue budgets (PAD) and fiscal stress does not significantly effect to budget social assistance expenditure changes on local government in Sumatra of 2016-2019.]]>
<![CDATA[Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing ]]>
<![CDATA[Fatimah Sa'diah]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.385
<![CDATA[The purpose of this research is to examine the effect of tax avoidance, size of company and independent board of commissioners in the companies that implement policy of transfer pricing. The population of this research are companies engaged in agriculture sector, mining sector and basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period which total 152 companies. The sampling method was carried out by purposive sampling method, so 85 companies were obtained as research samples. The analytical method used logistic regression analysis. The results of this research indicate that 1) tax avoidance does not effect on transfer pricing 2) the size of company has a positive effect on transfer pricing 3) independent commissioners does not effect on transfer pricing. The contribution of the independent variable in explaining the dependent variable in the amount of 11,5%, while the remaining 88,5% explained by other variables outside the model.]]>
<![CDATA[Pengaruh Pengendalian Internal, Moralitas Individu dan Budaya Organisasi terhadap Kecenderungan Kecurangan Akuntansi Pemerintah Desa ]]>
<![CDATA[Ike Abdi Nurjanah]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.396
<![CDATA[This study aims to examine the effect of internal control, individual morality, and organizational culture on the tendency of accounting fraud. The population in this study were 51 villages in Dharmasraya Regency. The sampling method used is the total sampling method. Total sampling is a sampling technique where the number of samples is the same as the population. In this study, the data source used is the primary data source. Data collection techniques in this study using a questionnaire. The results of this study indicate that internal control and organizational culture have no effect on the tendency of accounting fraud and individual morality has a positive and significant effect on the tendency of accounting fraud.]]>
<![CDATA[The Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik terhadap Audit Delay: Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Halimah Eka Putri]]>;
<![CDATA[Mia Angelina Setiawan]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.419
<![CDATA[This research aims to examine the effect of profitability, firm size, and KAP size on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research sample was determined using the purposive sampling method with a total sample of 29 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the profitability had a negative effect on audit delay, the firm size had a positive effect on audit delay, while the KAP size did not affect on audit delay.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Mekanisme GCG terhadap Manajemen Laba: Pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Rizki Zulkarnain]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.423
<![CDATA[The purpose of this study was to analyze the effect of CSR disclosure, independent commissioner, audit committee and managerial ownership on earnings management. The data used in this study are annual and financial reports in manufacturing companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 195 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that the independen commissioner, the audit committee has no effect on earnings management and the CSR disclosure of managerial ownership has an effect on earnings management.]]>
<![CDATA[The Pengaruh Karakteristik Dewan Direksi Terhadap Financial Distress: Pada Perusahaan BUMN di Indonesia Tahun 2015 – 2019 ]]>
<![CDATA[Atikah Mauda]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.427
<![CDATA[The purpose of this study was to analyze the effect of directors remuneration, size of the board of directors , board of directors meeting frequency, profitability, and leverage on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2015 - 2019. The sampling method using purposive sampling method obtained by a sample of 110 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the directors remuneration, size of the board of directors has no effect on financial distress. Meanwhile, board of directors meeting frequency, profitability, and leverage affect financial distress.]]>
<![CDATA[Pengaruh Intelllectual Capital dan Corporate Social Responsibility terhadap Nilai Perusahaan: Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2020 ]]>
<![CDATA[Faulin Adelina]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.432
<![CDATA[This study was to determine the influence of intellectual capital and corporate social responsibility on firm value. This research method is quantitative. The population in this study is the mining sector companies on the Indonesia Stock Exchange from 2018 to 2020. The sample of this study was determined by purposive sampling. Data analysis techniques for hypothesis testing using multiple regression analysis. The results show that intellectual capital has no significant effect as well as corporate social responsibility on firm value. This is due to the low interest of investors in other aspects outside of physical and financial assets. investors are more focused on maximizing profit as a short term goal. it can be suggested that: (1) Companies should increase their assets to increase company size so that companies have more financial funds to manage their IC performance and create more added value, and (2) For future researchers, it is recommended to increase the number of sample companies, adding other variables and using other proxies in further research.]]>
<![CDATA[Faktor Determinasi Kualitas Audit: Pada Perusahaan BUMN di Indonesia Tahun 2015-2019 ]]>
<![CDATA[Friscilia Meila Anggina]]>;
<![CDATA[Charoline Cheisviyanny]]>;
<![CDATA[Dovi Septiari]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.440
<![CDATA[This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality. This research was conducted on BUMN companies in Indonesia in 2015-2019 and the research sample was determined using the purposive sampling method so that 46 sample companies were obtained. The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan ]]>
<![CDATA[Shindy Putri Pramesti]]>;
<![CDATA[Alfian Misran]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.449
<![CDATA[This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2018. The sample was selected using purposive sampling method and obtain of 52 local government financial statements. The analysis technique used on this study is multiple linear regression by SPSS 25 program. The result showed the variable intergovernmental revenue have effect on the level of mandatory disclosure. Variable regional wealth, regional expenditure and human development index do not have effect on the level of mandatory disclosure. This study also indicate that average of mandatory disclosure in South Kalimantan province is 77,98%.]]>
<![CDATA[Pengaruh Intergovernmental Revenue, Kekayaan Daerah dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal (Studi Empiris pada Kabupaten/Kota di Sumatra Barat) ]]>
<![CDATA[Hikmah Fuji Astuti]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v3i3.383
<![CDATA[This study aims to examine the effect of intergovernmental revenue, regional wealht and financing surplus budget of capital expenditure. Population in this study were districts/cities in West Sumatera Province in 2015-2019. The analytical tool used in this study Is multiple linear regression analysis. The results of this study indicate that intergovernmental revenue and regional wealth has positive significant influence of capital expenditure. Financing surplus budget doesn’t significant influence of capital expenditure.]]>
