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[Potensi Pendapatan Retribusi Parkir: Dari Sudut Pandang Juru Parkir Liar ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Vita Fitria Sari]]>;
<![CDATA[Charoline Cheisiviyanny]]>;
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Deviani Deviani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.625
<![CDATA[This research is based on the loss of parking retribution which is quite large in the city of Padang. The purpose of this research is to see the potential retribution generated and the fairness received by parking attendants for parking activities in Padang City, especially in West Padang District. The type of research conducted is descriptive qualitative exploratory. This research method uses primary data and uses observation, interview and documentation techniques in collecting research data. Data analysis in this study using data triangulation. The sample in this study was a parking attendant in West Padang District. The results of this study found that West Padang District has the potential for parking fees of 44% of the set target, if all income and deposits are given to the Padang City Parking Unit. In this study also found that not all parking attendants feel fair with the income they receive.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage dan Tipe Industri terhadap Carbon Emission Disclosure: Studi Empiris Pada Perusahaan Non Industri Jasa yang Terdaftar di BEI Tahun 2018-2020 ]]>
<![CDATA[Rusdi Rusdi]]>;
<![CDATA[Nayang Helmayunita]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.638
<![CDATA[This study aims to determine the effect of company size, leverage and industry type on carbon emission disclosures. To measure the extent of disclosure of carbon emissions by companies in Indonesia, the researcher uses a checklist developed based on the information request sheet provided by the carbon emission disclosure project.This research is a type of causal associative research with the type of data used is quantitative data. The population in this study are non-service industry companies listed on the Indonesia Stock Exchange for three years, from 2018-2020. The sampling method used was purposive sampling method and the samples obtained were 48 samples that met the criteria. The data used are financial statements and company annual reports, research samples obtained from the company's official website and the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique applied is multiple linear regression analysis. The results showed that partially the size of the company had a positive and significant effect on carbon emission disclosures, leverage had no and insignificant effect on carbon emission disclosures and the type of industry had a positive and significant effect on carbon emission disclosures.]]>
<![CDATA[Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan? ]]>
<![CDATA[Kuntum Ayu Fadhilah]]>;
<![CDATA[Mayar Afriyenti]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.653
<![CDATA[This research aims to analyze the effect managerial ownership, and institutional ownership on financial reporting quality. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector transportation, utilities, and infrastructure sectors listed on the Indonesian Stock Exchange 2018-2020. Using purposive sampling method we obtained by 150 sample from 50 companies conducted observations from 2018 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership has a positive and significant effect on financial reporting quality and institutional ownership has a positive and significant effect on financial reporting quality.]]>
<![CDATA[Pengaruh Sikap, Kontrol Perilaku dan Religiusitas terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Cindy Rayhan Salsabilla]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.670
<![CDATA[The purpose of this research is to determine the influence of attitudes, behavior control and religiosity towards the whistleblowing intentions. This research using purposive sampling method with the respondents working at the Local Government Organization in Bukittinggi City. Respondent consists of 121 people, who served as a head of finance, treasurer expenditures, finance staff, budget makers, commitment making officers, Paying Order Signing Officers, Budget User Authorizations. The data collection technique used in this research is field research in the form of researchers distributing structured questionnaires to 26 Local Government Organizations in Bukittinggi City. This data was analyzed by using multiple regression analysis in SPSS. From the results of data processing, it can be seen that the first variable is the attitude of influence on the intention of whistleblowing with a calculated value of t count> t table that is 7.198> 1.661 it can be said that the first hypothesis received. The results of testing the second variable, namely behavioral control has no affection the intention to do whistleblowing with t count < t table ie -0.359 < 1.661 . The religiosity variable is known that as a positive effect with t count> t table that is 1.967> 1.661 So it can be said that third hypothesis accepted.]]>
<![CDATA[Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi ]]>
<![CDATA[Rival Akbar]]>;
<![CDATA[Fefri Indra Arza]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.675
<![CDATA[This study aims to determine the effect of the effectiveness of internal control, compliance with accounting rules, and information asymmetry on the tendency of accounting fraud in Padang City Regional Apparatus Organizations. The sampling technique used was total sampling with a total of 104 respondents. The data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that the effectiveness of internal control has no significant effect on the tendency of accounting fraud. Compliance with accounting rules has a significant positive effect on the tendency of accounting fraud. Information asymmetry has a significant positive effect on the tendency of accounting fraud.]]>
<![CDATA[Pengaruh Transparansi, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi, dan Kepatuhan Undang-Undang terhadap Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Ulfi Nella Audia]]>;
<![CDATA[Erly Mulyani]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.680
<![CDATA[This study aims to determine transparency, targets, budgets, utilization of information technology, and compliance with accountability laws on village fund management (Empirical Study in Nagari, Padang Pariaman Regency). The population used in this study were 103 nagari in Padang Pariaman Regency which opened 824 nagari devices. The sampling technique used purposive sampling method. In determining the number of samples, Isaac and Michael use the formula so that 262 nagari devices can be obtained. This type of research is quantitative research. The source of data in this study is primary data by distributing questionnaires to village officials in Padang Pariaman Regency. Data analysis used multiple linear regression analysis. The results of this study indicate that transparency, application of information technology, and legal compliance have a positive and significant impact on the accountability of village fund management. While the budget target does not affect the accountability of village fund management.]]>
<![CDATA[Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan dan Financial Distress terhadap Audit Delay ]]>
<![CDATA[Vira Mustika Indreswari]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.682
<![CDATA[This study aims to examine the effect of audit tenure, public accounting firm size, company size and financial distress on audit delay. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2017-2020. The sample selection method using purposive sampling obtained 181 samples from 47 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS 25 program. The results show that audit tenure and the size of the public accounting firm have a significant and negative effect on audit delay, while company size and financial distress have a negative and significant effect on audit delay.]]>
<![CDATA[Pengaruh Personal Value Terhadap Perilaku Etis Mahasiswa Akuntansi ]]>
<![CDATA[Adli Muzakki]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.684
<![CDATA[This study aims to provide an overview of the influence of personal values on ethical behavior of accounting students. Sample of this study are the student of the economics faculty of Padang State University. Data was collected by survey using open ended questionnaire, an analyzed by simple linear regression technique The results of this study show that (1) Personal value-Openness to Change has no significant effect on ethical behavior of Accounting Student (2) Personal value-Self-Enhancement has a significant negative effect on ethical behavior of Accounting students (3) Personal value-Conservation has a significant positive effect on ethical behavior of Accounting Student (4) Personal value-Self-Transcendence has no significant effect on ethical behavior of Accounting Student.]]>
<![CDATA[Analisis Perbandingan Skeptisisme Profesional Mahasiswa Akuntansi: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Padang ]]>
<![CDATA[Muthi'ah Gita Fajar]]>;
<![CDATA[Vanica Serly]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.687
<![CDATA[This study aims to investigate the effectiveness of professional ethical course for accounting students at Faculty of Economic in Padang State University. Based on student participation in Business Ethics and Accounting Profession subject, we measure their Professional Skepticism using six factors who developed by Hurtt (2010) known as Hurtt’s Professional Skepticism Scale (HPSS): Autonomy, Self Esteem, Question Mind, Suspension of Judgement, Search for Knowledge, and Interpersonal Understanding. We compare the skepticism scores of two grouping variables which are: The students who have participated in professional ethical course (Sample 1) and the students who haven’t participated in professional ethical course (Sample 2). The results show that Sample 1 was more skeptical in terms of Self Esteem. On the other hand the difference between the two samples in skepticism score for the other five factors was found insignificant.]]>
<![CDATA[Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag ]]>
<![CDATA[Aisyah Sinta Balqis]]>;
<![CDATA[Erinos NR]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v5i2.688
<![CDATA[This research is a quantitative research that aims to find out empirically the effect of auditor reputation, investment opportunity set and the complexity of company operations on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The samples collected were 261 data based on purposive sampling technique. The type of data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that the auditor's reputation and investment opportunity set have a negative and significant effect on audit report lag. The complexity of the company's operations has no significant effect on audit report lag.]]>
